Notice of Public Rulemaking Hearing for the Tennessee State Board of Accountancy
Pursuant to Tenn. Code Ann. § 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 referenced rules were adopted for a rulemaking hearing at the October 20, 2020 meeting of the Tennessee State Board of Accountancy (“the Board”) and were approved at a rulemaking hearing on May 4, 2021 during a regularly scheduled meeting of the Board. The rules were filed with the Secretary of State on July 8, 2021 and have an effective date of October 6, 2021.
This rule amendment adds language to the Continuing Education portion of the Board’s rules. Presently, completion of a board-approved state-specific ethics course is required for Certified Public Accountant license holders seeking regular biennial renewal. However, there are instances in which a license holder may renew their license and the rule does not specifically state the board-approved state-specific ethics course as a requirement. Such instances include license reactivation, reinstatement, and licensees in their first renewal cycle.
This rule amendment will add language requiring two (2) hours of a board-approved state-specific ethics course to the sections of the rule that outline requirements for license reactivation, reinstatement, and licensees in their first renewal cycle. The addition of the ethics course requirement will not increase the overall required continuing education hours and may be counted toward the existing overall total required by the rules.
A full copy of these rules can be viewed online at: https://publications.tnsosfiles.com/rules_filings/07-08-21.pdf
If you have any questions or concerns about these rules, please contact Maria Bush, Associate General Counsel, at (615) 741-3072 or electronically at Maria.P.Bush@tn.gov.
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