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TN HB0400

TN HB0400
AN ACT to amend Tennessee Code Annotated, Title 4 and Title 62, Chapter 1, relative to accountancy.


summary

Introduced
01/28/2025
In Committee
02/05/2025
Crossed Over
Passed
Dead

Introduced Session

114th General Assembly

Bill Summary

As introduced, changes the examination subjects, from business law and taxation to taxation and regulations, that may be included in order to receive a certificate as a certified public accountant. - Amends TCA Title 4 and Title 62, Chapter 1.

AI Summary

This bill modifies the requirements for becoming a certified public accountant (CPA) in Tennessee by changing the examination subjects. Specifically, it replaces the current requirement of testing in "business law and taxation" with a new requirement of testing in "taxation and regulation". Additionally, the bill removes language related to "grading papers" from the existing law. The change appears to update the professional certification standards for accountants in the state, potentially reflecting evolving industry needs or aligning with more current professional expectations. The modification is relatively narrow in scope, focusing on a specific aspect of professional credentialing for accountants. The bill will take effect immediately upon becoming law, as stated in Section 2, with the justification that it serves the public welfare.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Assigned to s/c Business & Utilities Subcommittee (on 02/05/2025)

bill text


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