Board approves reinstatement for CPA who cited family and mental-health crisis

The Tennessee State Board of Accountancy granted reinstatement May 5 to James Parrish, who had voluntarily closed his CPA license after a prior consent order and subsequent noncompliance with continuing professional education requirements.

Board staff presented the reinstatement application and supporting documentation, including the CPE claimed for reactivation and payment of the application fee. Jen Binkley explained the case background: Parrish had failed a CPE audit for the 20202021 reporting period and had entered a consent order on July 31, 2023. Parrish joined the meeting remotely and answered board questions about the circumstances that led to the prior noncompliance.

Parrish described a period of acute personal crisis that affected his ability to meet CPE requirements. He told the board, "At that time in my life, my wife had some significant mental health issues ... she ended up committing suicide," and said he subsequently reorganized his life and completed the required CPE for reactivation. Staff confirmed he submitted the required 80 hours of technical CPE in the preceding 24 months for reactivation.

Board staff recommended approval and the board voted by roll call to approve the reinstatement application. Counsel and members noted the sensitivity of Parrish27s circumstances and the board27s authority under the consent order to review reactivation requests.

The board member vote was recorded by roll call and the chair thanked Parrish for his candor.

Next steps: the board27s decision reinstates Parrish27s license; any future compliance or audit issues would be handled under normal disciplinary processes.