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Tennessee board reinstates Haywood County budget director's CPA license after suspension and remediation
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 rehabilitation program, paid the fine and completed the required ethics coursework. He said the conduct occurred over about a six‑month period and attributed the misconduct to gambling and stress while serving in a political role. Board members questioned Brown about the timeline, the extent of the transactions, and ongoing supports; Brown said he no longer gambles, is active in his church and community, and is planning to pursue public practice work.
After discussion, a motion to approve reinstatement carried on a roll‑call vote with all members recording aye. The board chairman encouraged Brown to continue the positive steps discussed in his testimony.
Why it matters: Reinstatement restores Brown's ability to hold himself out as a licensed CPA in Tennessee; the board's action was contingent on documentation the respondent provided showing compliance with the prior consent order. The record shows the board considered remediation, restitution, and rehabilitation in reaching its decision.
Provenance (topic intro / finish excerpts) - Topic intro: "At this point, we will, consider the reinstatement application. And, mister Lott, I think you're gonna lead us through that." (transcript excerpt; s=397.02002) - Topic finish: "Very good. So, the reinstatement is approved. Congratulations, Mr. Brown. Thank you." (transcript excerpt; s=1133.615)
Speakers (attributions used in this article) - Richard Brown — Respondent (appeared before the board and spoke during his reinstatement hearing). - Lee Lott — Board counsel (led the board through the reinstatement summary and described the consent order and investigative history). - Greg Gilbert — Chair, Tennessee State Board of Accountancy (presided over the hearing and the roll‑call vote). - Pam Church — Board member (questioned the applicant regarding changes since the misconduct). - Kevin Monroe — Board member (asked about Brown's plans and whether rehab/gambling issues were resolved).
Authorities - type: other; name: "Consent order (Richard Brown)"; citation: "Consent order dated 02/21/2023"; referenced_by: ["reinstatement-richard-brown-2025-02-05"]
Actions - motion: "Approve reinstatement of CPA license number 23368 for Richard Brown."; mover: "board member"; second: "board member"; vote_record: same roll‑call as in the meeting (listed in the Votes at a Glance article); outcome: "approved".
Clarifying details - Amount misappropriated (as stated in the record): $17,606.22 transferred to respondent's account. - Discipline/remediation terms previously imposed: voluntary two‑year suspension effective 01/01/2023; $5,000 civil penalty; required NASBA ethics coursework; appearance before the board for reinstatement. - Community service: applicant reported completion of approximately 60 hours of community service.
Salience - Legal significance: medium; the board restored an individual's license after compliance with a consent order. - Public interest: moderate within the professional community because the case involved public‑sector funds and an administrative discipline process.
