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Tennessee State Board of Accountancy
Proposed Rule Notify
Pursuant to T.C.A. § 4-3-1306(d), you are receiving this notice because you have elected to receive notification by e-mail of certain changes or potential changes to the law applicable to your profession.
The Tennessee State Board of Accountancy has proposed to amend Tenn. Comp. R. & Regs. 0020-01-.06 with regard to testing time frames. The referenced rules were adopted for rulemaking by publication on May 7, 2019, by the Tennessee State Board of Accountancy. These amended rules were filed with the Secretary of State on October 17, 2019.
This rule amendment will offer a restructured schedule for candidates to take the CPA exam. The former rule provided that a candidate had six, three month exam cycles (windows) to pass the required test sections. The new rule will change this requirement to eliminate the window concept and allow testing anytime during a rolling eighteen month period. This change will eliminate the rigid cut off time for a candidate to attempt to pass the required test sections. Further, this amendment will eliminate the prohibition against retaking a failed test section in the same test window.
A copy of the rule filing is available for review on the website of the Secretary of State at https://publications.tnsosfiles.com/rules_filings/10-16-19.pdf
This rule is currently pending with the Secretary of State and will become effective January 15, 2020, unless within ninety (90) days after the proposed rule was filed with the Secretary of State, a petition for a public hearing on the proposed rule is filed by ten (10) persons who will be affected by the rule, an association of ten (10) or more members, a municipality or by a majority vote of any standing committee of the general assembly.
If you have any questions or concerns about these proposed rules, please contact Maria P. Bush, Assistant General Counsel, at (615) 741-3072 or electronically at Maria.P.Bush@tn.gov
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