Board commences rulemaking and approves revised discipline guidelines to align with new law

The Tennessee State Board of Accountancy voted to commence a rulemaking process to amend chapters 1 through 5 of the board’s rules, and approved revised discipline guidelines to standardize sanctions for rule and statute violations.

Board legal counsel referenced Tennessee Code §62‑1‑105 as the statutory authority for the board’s rulemaking. Counsel told the board the proposed amendments respond to two administrative needs: (1) complete the retrospective review required by the Uniform Administrative Procedures Act, and (2) incorporate provisions of the Less is More Act of 2025, which became law earlier in the year. The drafts of the proposed amendments were provided in meeting materials to describe the scope; the board did not vote on specific language but authorized commencement of the rulemaking process. The motion to commence rulemaking came from the Law & Rules Committee and carried on a voice vote.

In related action, the board considered revisions to the discipline matrix used by staff when proposing sanctions. Committee materials and the chair’s presentation emphasized the matrix is a guidance tool and does not list every possible violation; the board retained discretion to impose other penalties under statute. After discussion, the board approved the revised discipline guidelines as recommended by the committee.

Ending

Board staff will publish the proposed rule amendments for the public rulemaking process; committee materials and the revised discipline matrix will guide future enforcement but do not themselves change the board’s statutory authority.