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Board grants three CPA exam-credit extensions for medical, weather and parental reasons
Summary
The board approved three extension requests to preserve CPA exam section credits — one for continued medical hardship, one for weather-related cancellations that caused lost credit, and one six-month extension tied to childbirth and caregiving responsibilities.
The Tennessee State Board of Accountancy approved three exam-credit extensions for CPA candidates during its Aug. 3 meeting.
Executive Director Jen Binkley read the applicable rule governing extensions (board rule 0020-01-0.066(e)) before summarizing the three requests: (1) a candidate seeking extensions of REG and AUD to Dec. 31, 2026, due to a persistent medical condition and previously extended credits; (2) a candidate who lost REG credit after January testing windows were canceled for winter weather and who subsequently passed the final section — staff noted Prometric confirmation of closures; and (3) a candidate who requested a six-month extension for BEC after giving birth in September 2025 and balancing caregiving with work.
Board members asked clarifying questions about precedent and discipline for the third request; Jen said she was not aware of prior similar requests. After discussion, a motion to approve the recommended credit extensions was made and seconded and carried by voice vote.
The board’s action preserves the affected candidates’ ability to accumulate the required passing sections under Tennessee’s rules and was presented as consistent with the rule language allowing extensions for hardship, health and other circumstances beyond a candidate’s control.
