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Tennessee board reinstates Haywood County budget director's CPA license after suspension and remediation

2218829 · February 4, 2025
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Summary

The Tennessee State Board of Accountancy voted to reinstate the CPA license of Richard Brown (No. 23368) after reviewing his appearance before the board and documentation showing he completed terms of a prior consent order, including restitution, a civil penalty and required coursework.

The Tennessee State Board of Accountancy voted on Feb. 5, 2025 to reinstate the CPA license of Richard Brown, who previously accepted a consent order imposing a two‑year voluntary suspension beginning Jan. 1, 2023.

Board counsel introduced the reinstatement matter, noting that Brown — while serving as Haywood County budget director — had transferred $17,606.22 from a county credit card into his public accounting business account. The transcript reflects that Brown was indicted at one point in Haywood County, but the criminal charge was later dismissed and expunged on April 1, 2022. An administrative case followed, and by consent order dated Feb. 21, 2023 Brown agreed to a two‑year voluntary suspension, payment of a $5,000 civil penalty, completion of the three‑part NASBA ethics course, and appearance before the board if he sought reinstatement.

At the board hearing Brown testified that he immediately repaid the funds, completed 60 hours of community service, attended a two‑month outpatient alcohol…

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