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State Board of Accountancy committee approves course and CPE credits, foreign-evaluation vendor and two exam-credit extensions
Summary
The Board's Licensing Committee voted to accept a Belmont entrepreneurship course as a business credit, to allow the CISSP exam for CPE credit, to approve ERS as a foreign-credential evaluator and to grant two exam-credit extensions for medical reasons.
The Tennessee State Board of Accountancy's Licensing Committee approved four licensing-related items and two candidate extension requests during its Feb. 3 committee meeting.
The committee voted to count an entrepreneurship course offered to masters-of-accounting students at Belmont University as a business course for CPA educational requirements. Dr. Pam Church, chair of the Licensing Committee, argued the syllabus covers core business topics and noted, "entrepreneurship is really, by definition, business." Committee members voiced no opposition and the motion passed by voice vote.
The committee also voted to allow continuing professional education (CPE) credit for the Certified Information Systems Security Professional (CISSP) examination in appropriate circumstances. Jen Binkley, executive director of the Board of Accountancy, told the committee the request was being considered in part to accommodate candidates who sought credit after completing the exam rather than before it; the committee adopted the recommendation and directed staff to assign a field-of-study classification consistent with existing rules (committee discussion compared CISSP to Certified Information Security Manager and management-services CPE).
The committee approved adding a foreign credential evaluation service provider, ERS, to the state-approved list used when candidates present education completed outside the United States. Committee members said they had reviewed due diligence and noted other state boards use similar services.
Separately, the committee considered two individual extension requests for CPA exam score/credit deadlines due to medical circumstances. One candidate (referred to in committee materials as Jadoff) requested a 15-month extension for an expiring BEC score, and staff had validated supporting medical documentation. The committee approved the extension. The committee also approved an extension for Daniel Swift for FAR, noting Swift recently passed BEC and that his medical condition was described in the record as chronic and potentially life threatening; staff said this extension, if granted, would allow Swift to complete requirements and become a CPA.
No roll-call tallies were provided in committee minutes for these motions; each was adopted by voice vote. The committee said staff will make procedural clarifications (for example, how CPE credit is categorized) and will carry documentation into the full-board meeting scheduled for Feb. 4.
