Enforcement committee authorizes formal proceedings, adds investigation costs to settlement recommendations and recommends revocations after guilty pleas

The Tennessee State Board of Accountancy’s enforcement committee on Oct. 20 reviewed its case and complaint report, voted to close a set of matters, authorized multiple formal proceedings for proposed discipline, and for the first time included staff‑calculated investigation costs as part of settlement recommendations.

Committee Chair Andy Bonner and legal counsel explained that staff had prepared a memorandum outlining statutory authority for boards to assess actual and reasonable costs of investigation, prosecution and hearing under the Uniform Administrative Procedures Act. Counsel said the board historically added costs only after a hearing but recommended including investigation costs at the settlement stage to ensure ‘‘bad actors’’ bear investigatory expense rather than the profession. Committee members and counsel discussed how costs would be tracked and applied; staff…