Board approves reinstatement, adopts peer-review rules and FY2026 budget; multiple licensing and enforcement items passed

The Tennessee State Board of Accountancy took a series of formal actions during its Feb. 5, 2025 meeting in Nashville and via Microsoft Teams. Major outcomes included the reinstatement of one CPA license, adoption of amended peer‑review rules, approval of a FY2026 budget that projects a $187,485 deficit, and a set of licensing and enforcement committee recommendations.

The board used roll-call votes when required for rulemaking and budget items and accepted committee recommendations by voice or roll call for disciplinary and licensing matters. Below is a concise list of each recorded action, the mover/second when on the record, and the outcome.

Votes at a glance (selected agenda items) - Adopt Roberts Rules of Order for the year — Motion carried by voice vote. - Amended meeting agenda to move the reinstatement hearing forward — Approved by voice. - Minutes (October meeting) — Approved by voice. - Reinstatement: Richard Brown (CPA license No. 23368) — Motion to reinstate approved (roll call; unanimous ayes recorded). Richard Brown had previously agreed to a consent order (voluntary suspension beginning 01/01/2023), paid a $5,000 civil penalty and completed specified remediation before requesting reinstatement. - Regulatory items for rulemaking hearing: - Adopted Regulatory Flexibility Addendum (motion, roll call; unanimous ayes recorded). - Adopted Impact on Local Government form (motion, roll call; unanimous ayes recorded). - Adopted peer‑review rule amendments as presented (motion, roll call; unanimous ayes recorded). The amended rules update peer‑review processes to reflect NASBA model guidance and modern practices for firms providing attest services. - Summary suspension (agreed order): Jason Alexander Jerkins (license No. 24208) — Board accepted an agreed order of summary suspension by agreement of the parties and entered the order (motion and roll call; ayes recorded). The order suspends the license pending the outcome of federal criminal proceedings. - Enforcement committee recommendations (consent agenda and proposed discipline) — The board approved closure of six consent-agenda cases and approved the committee's recommended discipline and monitoring actions for additional cases (voice/roll-call as recorded). Case references and dispositions were handled in batches; one matter (the summary suspension referenced above) was placed in litigation monitoring. - Licensing committee approvals and exam/education items — The board approved: Belmont University course ETP 6510 for business‑credit designation; preapproval of the CISSP exam for CPE management-services credit; Educational Records Evaluation Service (ERES) for foreign transcript evaluation use; and approved individual requests for score extensions/credit extensions for candidates with documented extenuating circumstances (motions carried by voice). - FY2026 proposed budget — Adopted as presented (motion, roll call; ayes recorded). The proposed budget projects a $187,485 deficit for FY2026. Department staff and the assistant commissioner discussed reserve guidance and the timing of fee adjustments.

How to read this: items that required statutory steps for rulemaking (the regulatory flexibility addendum, impact on local government, and the rules themselves) were handled by roll-call as required by Tennessee law; other committee recommendations were handled through committee reports and accepted by the board.

For detailed coverage of the most significant items — the reinstatement hearing, the peer‑review rule changes, the summary suspension, the FY2026 budget vote, and the enforcement committee recommendations — see the linked articles in this meeting package.

Provenance (topic intro / finish excerpts) - Topic intro (agenda item announcing votes): "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 (adjourn/closing motions and final votes): "Okay. Very good. So, I believe that concludes our business today and, the chair will entertain a motion to adjourn. So moved." (transcript excerpt; s=10199.745)

Topics (brief): licensing (justification: multiple licensure actions were decided), rulemaking (peer review rule adoption), budget (FY2026 adoption), enforcement (discipline case dispositions).