Under T.C.A. § 56-8-104, filing knowingly false statements or entries in a report or document filed with the Tennessee Commissioner of Commerce & Insurance is:

Why A is correct

T.C.A. § 56-8-104 prohibits false statements and entries: knowingly filing false statements, or making false entries in the books and reports of an insurer, in documents filed with the Commissioner. The Commissioner relies on filings to supervise the market, so falsification undermines the regulatory system itself, and the Tennessee Department of Commerce & Insurance can act against the filer's license. The prohibition turns on knowledge, which is why careless good-faith errors are treated differently from deliberate falsification.

Why the other options are wrong

• B) A later correction does not erase the knowing falsehood in the filed document; the statute prohibits the filing itself.
• C) False filings are a public regulatory matter enforced by the Tennessee Department of Commerce & Insurance, not a private audit issue.
• D) Good-faith estimates that prove wrong are not knowing falsehoods; the prohibition reaches statements the filer knows to be false when made.

Memory hook

Lying in a filing to the Commissioner is its own unfair practice: false statements and entries.