[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6565854,"mediaKeyId","3212693-9378cd23c367828f87e05c8676d9d06c","parentId",3212693,"title","Board approves meeting calendar, reviews licensing metrics; NASBA and TSCPA give updates and board adopts memorial resolutions","audioSeconds",9369,"startMs",301000,"endMs",9670000,"viewUrl","/Search/View?dp=1&key=3212693-9378cd23c367828f87e05c8676d9d06c&start=301&end=9670","thumbnailUrl","https://assets.pipeline.soar.com/3212693-9378cd23c367828f87e05c8676d9d06c/thumbnail_301000.jpg","articleUrl","/articles/6565854/Tennessee/Board-approves-meeting-calendar-reviews-licensing-metrics-NASBA-and-TSCPA-give-updates-and-board-adopts-memorial-resolutions","mediaUrl","https://secure.pipeline.soar.com/6565854-9b635add9ae8535b3408e906d70e0b05/orig.mp4?Expires=1771052055&Signature=CufolVZkX1X8Fmo-e6jE8q~4p4uwi-y6nlnX3YnM06BSK1zr7-t5BX4FgImXgRCYdrjshCH31lcrPHo9YaFGh74pZ71lyysQQfS7yKZ6dkXsi1zQueeF7dNp-oqYfYSLPm-hH91w8zN2DioUXSVdfsfMcwV3TsykCnmde~T4clos2WN4yVHlhnLZNwV8-a1fFbnknsVAHy1a2scYUX74fq4fcRFInu5P21vfL5HxV9hwzwY9ghfKqV30bJmxm66M5hjZv6qypF5N5fAK68SXR~A5UvJ0ugIfnbW~tDy00NmG6Y1pxCTMzrd-j5-E7gAF6euI-Cj2j1DcaTouyvGOfw__&Key-Pair-Id=KUT5TJCACFTXG","author","Commerce & Insurance","date","2025-05-07T14:47:46Z","article","At its May meeting the Tennessee State Board of Accountancy approved future meeting dates, heard the executive director's quarterly report on licensing metrics, and received updates from NASBA and the Tennessee Society of CPAs (TSCPA).

Executive Director Jen presented the quarterly executive report. The board accepted the report and approved proposed future meeting dates (including July 29, 2025; Oct. 20, 2025; Feb. 3, 2026; and a proposed May 5, 2026 meeting date) by voice vote. Jen reported licensing metrics for the first quarter of 2025: 12,042 active CPA licenses and 1,708 active firm permits (March snapshot), an internal licensing target of seven days to issue licenses (met in two of three months), and a 100% online adoption rate among accountancy licensees. Staff also summarized renewal timing (largest revenue months: November–January) and stated that licenses not renewed after June 30 would move to expired status.

NASBA treasurer Andy Bonner briefed the board about national developments, including three NASBA IT initiatives (an updated Accounting Licensing Database, an internal licensing system to streamline processing, and a mobile app refresh) and reported work on the UAA exposure draft (see separate article). Bonner said NASBA has observed growth in candidate volume in February and that international exam volumes are concentrated in Japan, India and the Middle East.

Kara Fitzgerald, CEO of the Tennessee Society of CPAs, updated the board on peer review and the society's education and student outreach. TSCPA reported about 400 firms enrolled in its peer review program in the previous fiscal year and that TSCPA administered its Tennessee‑specific ethics course to roughly 4,093 licensees. Kara also noted TSCPA scholarship activity and upcoming member events.

The board adopted two memorial resolutions honoring the late Charles \"Larry\" Elmore (d. March 2, 2025) and Douglas \"Doug\" Warren (d. March 28, 2025). The resolutions recited the appointees' public service and board involvement; the board voted to approve the resolutions by voice vote and directed staff to provide the resolutions to the families.

During public comment, Lipscomb University accounting professor Perry Moore asked whether board rules permit candidates to sit for the CPA exam before degree conferral and suggested the board consider revisiting earlier time‑to‑sit provisions used by some institutions. Executive Director Jen said the current statutory requirement is that a bachelor's degree must be in hand to sit for the exam, and any change to allow earlier sit‑for‑exam eligibility would likely require a statutory amendment.

No additional board action was taken on the public comment item; staff agreed to research historical practice and report back if rule or statute changes are proposed.","mediaType","Video","parentTitle","Board of Accountancy Board Meeting 5/6/2025","oneSentenceSummary","The board set future meeting dates, reviewed licensing metrics and travel, heard NASBA and Tennessee Society of CPAs reports, and approved resolutions honoring two recently deceased members of the profession.","taxTitle","Commerce & Insurance, Deparments in Office of the Governor, Organizations, Executive, Tennessee","taxId",17379,"location","Tennessee","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6565859,"Board authorizes consent orders and strengthens enforcement focus on out‑of‑state and repeat review violations",3385,1640000,5025000,"/Search/View?dp=1&key=3212693-9378cd23c367828f87e05c8676d9d06c&start=1640&end=5025","https://assets.pipeline.soar.com/3212693-9378cd23c367828f87e05c8676d9d06c/thumbnail_1640000.jpg","/articles/6565859/Tennessee/Board-authorizes-consent-orders-and-strengthens-enforcement-focus-on-outofstate-and-repeat-review-violations","https://secure.pipeline.soar.com/6565859-75623ea046f4f71d9152ab68e37fe99d/orig.mp4?Expires=1771052055&Signature=oQYAcXAC8vGhaoC33DZD6F7B06DkxLgmX3BvcNag-4-Jy3KChWdH4e0mhXXie6Pe3O9s6eHVyYP4kE1~pIbHvx4xVWdVgj3FcEKk7~WpaE2RkEJOeZ0Uctd6fFj6MvEP4O4M5sMZFGo0fW4Bw-V7Z667GuAPEi1636vpft7SxboQN4DCRhnx~J2-1K7TchQEnJF8vH8~FrzL~MWh7f3ylKWDLDe~CYO54tYisLHEsGiwXE26vFDn1Kha7X7dbgrgXwu5-YrFZC2cBjdFshJ0A3OqcQulUNORMOhpXfBCyuFfFF0thgZNrskNHq59hT-i7FNtJFwY51sm7~UlXjs~Jw__&Key-Pair-Id=KUT5TJCACFTXG","The Tennessee State Board of Accountancy approved a collection of committee recommendations Tuesday that include candidate extensions, consent offers on review/compilation violations, and a directive to staff to revisit the board's discipline matrix and cost allocation practices.

The licensing committee moved to approve four individual requests for score or deadline extensions and the board adopted the committee recommendation by voice vote. The committee narrative and staff materials presented to the board identify the four cases as:

- Gabriel Bren: request to extend REG and AUD scores from an expiration date of 06/30/2025 to 08/31/2025 for documented medical treatment; committee recommended approval.
- Michael Montgomery: request to extend REG and BEC from 06/30/2025 to 12/31/2025 after COVID‑era furloughs interrupted his qualifying experience; committee recommended approval.
- Samuel Laws: request to extend REG from an expiration of 08/06/2025 to 12/31/2025 due to a heart condition and surgery; committee recommended approval.
- Ziriga (foreign transcript evaluation via WES): staff noted the applicant's degrees from Ivory Coast University were evaluated by WES, the applicant meets the 150‑hour threshold, and the committee recommended approval of the application path used previously to approve exam eligibility.

The enforcement committee presented consent items (closures, litigation monitoring placements and one letter of warning) and proposed discipline cases stemming largely from referrals by the Tennessee Contractors Licensing Board for review/compilation reports issued without peer review or a firm permit. The enforcement committee recommended — and the board approved — the staff recommendations for consent‑item closures and monitoring placements by voice vote.

Two matters drew extended discussion and a separate board vote. First, a case originally recommended for a letter of warning (case 5 in the legal report) concerned a review report issued on a Tennessee entity by an out‑of‑state firm. The committee concluded that identical conduct affecting Tennessee‑based clients should be treated consistently regardless of the respondent's residence and recommended a settlement offer via consent order with a $750 civil penalty. The board approved that change in recommendation.

Second, the board authorized formal action in a repeat‑violator case (case 13). The respondent had a previously adjudicated matter in 2024 in which the board accepted a $5,000 civil penalty under a consent agreement; staff told the board the prior penalty remains unpaid and the respondent allegedly issued another review report without a firm permit or peer review. The board approved a settlement approach that would require payment of the outstanding $5,000 penalty, require conditions for any future reinstatement under the board's rules (including completion of the NASBA three‑part ethics course if the respondent later seeks reinstatement), and directed counsel to notify the attorney general and other appropriate law‑enforcement entities under Tennessee statute 62‑1‑114.

The board also approved the proposed discipline cases numbered 12 and 14–20 (each involving unauthorized review/compilation/audit reports) with civil penalties and standard matrix remedies, as recommended by staff and the committee.

On process and policy, several board members and staff members discussed whether and how to recover investigative and legal costs from respondents. Board members asked legal staff to develop options that would (a) document investigative/legal hours, (b) propose reasonable cost allocations to include with consent orders where appropriate, and (c) consider collection mechanisms consistent with Department of Commerce & Insurance rules. Board counsel noted most boards only impose collection at the hearing stage; staff recommended documenting costs first and returning with a proposal to avoid arbitrary assessments.

Board members also urged continued collaboration with the Contractors Licensing Board and TSCPA to add upstream checks (for example, requiring peer‑review documentation at contractor application) to reduce downstream complaints and enforcement costs. Staff said they are engaged in ongoing discussions with the contractors board on possible application or process changes.

The enforcement and licensing committee recommendations and the specific consent orders described above were approved by the board in voice votes; the record notes committee recommendations were adopted without recorded roll‑call tallies in this session.","The licensing and enforcement committees approved four candidate score extensions, multiple consent orders tied to contractor licensing referrals and a larger push to revise the discipline matrix and explore recovering investigative/legal costs from respondents.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6565863,"Board hears Less Is More Act changes to CPA licensure and national UAA mobility updates",6240,848000,7088000,"/Search/View?dp=1&key=3212693-9378cd23c367828f87e05c8676d9d06c&start=848&end=7088","https://assets.pipeline.soar.com/3212693-9378cd23c367828f87e05c8676d9d06c/thumbnail_848000.jpg","/articles/6565863/Tennessee/Board-hears-Less-Is-More-Act-changes-to-CPA-licensure-and-national-UAA-mobility-updates","https://secure.pipeline.soar.com/6565863-ca834cff27626ebb6f70c8d10d623b0e/orig.mp4?Expires=1771052055&Signature=HtUVA5rhMB36YpufuAcXD5G-NPikvagmpU1EtmRjOdyLjffzVjRKD8N7taRILE~l8~ko-nt4xMQOAHcnMwD~DsDaT1Sc~tzs9fO9PXcxPnFZhSuBIH0r8dP39-vKxswNdUYRGd2geiegO~Vu8NRePjrrKrfhqR81H426GI5aDesOvkhyYWRcLELtg9AjRalriO0Zgp2gkms5yIVueYWi~w8q4TWMQpv8PvuJeIPZKME-p1vmmuFYVEjyiHV3uerTLKeUthpc1KUsaJ4mvDJD3dHMzC6l2HesyHkB7lennncvrXQMPKJSBph46ohq9-5ZB5XkJ-Nh14hI28Q8qLNiiA__&Key-Pair-Id=KUT5TJCACFTXG","The Tennessee State Board of Accountancy received a legislative update Tuesday about proposed changes to CPA licensure in Tennessee and related national model-law work that could shift how states handle mobility.

Lee Lott, staff member for the board, told members the package commonly called the \"Less Is More Act\" (Senate Bill 1316 / House Bill 1330, substitute) would create a second pathway to licensure. Under the bill as described to the board, the existing pathway — a bachelor’s degree plus 150 semester hours, one year of qualifying experience and passage of the Uniform CPA Examination — would remain. The new pathway would allow applicants who hold a bachelor’s degree and 120 semester hours plus two years of experience and passage of the CPA exam to seek licensure in Tennessee. Lott also summarized two changes affecting out‑of‑state licensees: reciprocity (licensure for applicants who move their principal business to Tennessee) and mobility (practice privileges for nonresident licensees) would be granted based on proof of a current license in good standing and passage of the CPA exam rather than a showing of “substantial equivalency” between the home state and Tennessee.

The board was told the statute change included an effective date of Jan. 1, 2026, for the new pathway if the bill is enacted and the governor signs it.

Why it matters: the changes would widen who may qualify for Tennessee licensure and would change how Tennessee treats CPAs licensed elsewhere when they practice here — tightening or loosening regulatory friction depending on other states’ requirements.

Board members asked staff how the change would affect who may sit for the exam and whether the state rule for the required accounting concentration is changing. Executive Director Jen (first reference: Jen, Executive Director) said exam eligibility practices remain defined in statute and rule; applicants must meet the board’s degree/concentration requirements to sit, and Jen said staff will work with NASBA to supply additional data (for example, first‑time pass rates for candidates who pass all four exam sections on their first attempt) in future reports.

Separately, board members heard a national update about proposed revisions to the Uniform Accountancy Act (UAA) from NASBA and the AICPA. NASBA treasurer Andy Bonner summarized a joint UAA exposure draft that the organizations circulated earlier this year and said a revised draft will be considered by NASBA and the AICPA boards. The revisions described to the Tennessee board would: clarify educational requirements to sit for the exam, define additional licensure pathways, move from a mobility framework built on “state substantial equivalency” toward one focused on individual licensing criteria (an \"individual practice privilege\"), and include transitional language (a safe harbor) for licenses granted under prior pathways. Bonner said the UAA revisions are intended to provide a common model for states to consider and that the exposure draft reflects broad stakeholder input.

Members discussed the potential consequences if other states diverge widely (for example, removing education or continuing education requirements). Several members said they plan to continue monitoring Florida’s proposals and other states’ legislative actions because mobility changes in other jurisdictions could affect Tennessee licensees.

The board did not take formal action on the legislation during the meeting; the item was presented as an informational update and staff said they will continue to report developments and coordinate with NASBA and the Tennessee Society of CPAs on implementation implications.","Members of the Tennessee State Board of Accountancy received a legislative briefing on the “Less Is More” package (SB1316/HB1330) that would add an alternate licensure pathway and change reciprocity and mobility standards; NASBA/AICPA revisions to the Uniform Accountancy Act were also discussed as a national frame for future state action.","actionData","errors"]

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Board approves meeting calendar, reviews licensing metrics; NASBA and TSCPA give updates and board adopts memorial resolutions

Board authorizes consent orders and strengthens enforcement focus on out‑of‑state and repeat review violations

Board hears Less Is More Act changes to CPA licensure and national UAA mobility updates