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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 amended 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 is effective as of January 15, 2020.
This rule amendment offers 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 changes this requirement to eliminate the window concept and allows testing anytime during a rolling eighteen month period. This change eliminates the rigid cut off time for a candidate to attempt to pass the required test sections. Further, this amendment eliminates 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
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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