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Board grants exam-credit extensions for two CPA candidates
Summary
The board approved two exam-credit extensions: one extending REG and AUD credits to April 30, 2026, for a candidate with a continuing medical condition; and one extending BEC credit to Dec. 31, 2026, for a caregiver hardship.
The Tennessee State Board of Accountancy voted Feb. 3 to grant two requests for extensions of CPA exam credit due to hardship.
Staff presented the first request for a Tennessee candidate seeking an extension of REG and AUD scores from their expiration of Dec. 31, 2025, to April 30, 2026, citing a persistent medical condition and an updated doctor’s note. The candidate previously received two granted extensions in 2025. The second request, presented later, asked to extend a BEC score from May 7, 2026, to Dec. 31, 2026, because the candidate served as a caregiver for a father receiving treatment for lung cancer and provided supporting documentation.
Jen read the applicable board rule for extensions (board rule 0.020-01-0.066(e)), which allows the board to extend exam-credit periods for documented hardships including health and military service. After discussion and a motion from the committee, the board approved both extensions by roll-call vote.
The approvals are limited to the specific sections and extension dates granted; if additional time is required beyond the approved dates, candidates must return to the board for further consideration.
