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