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TN HB0400
TN HB0400AN ACT to amend Tennessee Code Annotated, Title 4 and Title 62, Chapter 1, relative to accountancy.
summary
Introduced
01/28/2025
01/28/2025
In Committee
02/05/2025
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
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0400&ga=114 |
Fiscal Note - SB0277 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB0277.pdf |
BillText | https://www.capitol.tn.gov/Bills/114/Bill/HB0400.pdf |
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