Tennessee accountancy board approves five temporary CPA exam extensions for candidates citing medical and hardship reasons

The Tennessee State Board of Accountancy voted to approve five requests to extend expiration dates for individual CPA exam sections after the Licensing Committee presented each case anonymously and recommended approval.

Licensing Committee chair Pam Church told the board the committee had reviewed five extension requests and moved to accept all of them. The requests sought extensions for different exam sections and varying lengths: an auditing score extension from 06/30/25 to 08/30/25 for a candidate providing care for an injured mother; a 10‑month extension of REG from 06/30/25 to 05/02/26 for a candidate citing high blood pressure and persistent headaches; a 9‑month extension of FAR from 06/30/25 to 03/31/26 for a candidate who reported multiple medical hardships including hospitalization and surgery; an additional extension of REG and AUD from 06/30/25 to 08/31/25 supported by medical documentation; and a six‑month audit extension from 06/30/25 to 12/31/25 for a candidate with pregnancy complications.

Church read the board rule that permits extensions for individual hardship—board rule 0020‑01‑0.066(e)—and said staff would continue to hold candidate identities confidential in the meeting record while maintaining full documentation in the board files. The board conducted a voice vote on the committee recommendation; members answered “aye,” and the motion carried.

The board did not discuss altering the standard criteria for extensions at this meeting; those criteria remain the showing of hardship ‘‘beyond the candidate’s control,’’ including health or military service, as quoted by Church when she read the rule text.

Ending

Board staff will record each approved extension in candidate files and update expiration tracking. Candidates who were denied or seeking larger changes to the extension policy were not part of this action.