State board approves revised discipline guidelines to standardize penalties and guidance

The Tennessee State Board of Accountancy approved a revised discipline matrix and accompanying narrative during its July meeting, which board members and legal staff described as guidance to promote consistent decisions in disciplinary cases while preserving board discretion.

Legal and enforcement staff presented revisions that the committee had reviewed over several months. The matrix and narrative list typical violations and suggested disciplinary ranges; presenters emphasized the document does not attempt to list every possible violation and that the board retains statutory authority to assess discipline based on the facts of each case.

Committee members noted the matrix includes a narrative describing the board’s ability to assess actual and reasonable costs of investigations, prosecution and hearings in contested cases. Several board members asked staff to consider posting the matrix publicly with a clear disclaimer that the document provides guidelines rather than binding or exhaustive rules.

The board approved the committee’s recommendation to adopt the revised discipline guidelines by voice vote.

Why it matters: The matrix aims to promote greater consistency in discipline outcomes and to clarify considerations for penalties, investigative costs and corrective measures; board members signaled support for publishing the guidelines with language explaining the board’s retained discretion.

Clarifying details: Staff reiterated the matrix does not encompass all violations and that penalties may vary depending on factors such as prior conduct, severity and public protection considerations.