In this paper, an efficient and accurate unified approach is proposed to solve transverse magnetic scattering problems by multilayer embedded objects. In the proposed approach, an equivalent current density is derived when the equivalent theorem is recursively applied on each boundary from inner to exterior regions... Then, the objects are replaced by the background medium and the equivalent electric current density enforced on the outermost boundary remains fields in the exterior region unchanged. Therefore, the scattering problems by the multilayer embedded objects can be solved with the electric field integral equation (EFIE). Compared with other two-region formulations (TRFs), like the PMCHWT, CTF, the proposed approach shows significant benefits: only the surface electric current density instead of both the electric and magnetic current densities is required to model the complex objects. Furthermore, the single electric current density is only enforced on the outermost boundary of objects. Therefore, the overall count of unknowns can be significantly reduced, especially when the number of boundaries between different homogeneous media is large. At last, several numerical experiments are performed to validate the accuracy and efficiency of the proposed approach. (read more)