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Notice of Effective Date for New Rules of 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 Tennessee State Board of Accountancy approved proposed rules at a rulemaking hearing conducted on October 20, 2023. The rules were filed with the Secretary of State on February 28, 2024, and will become effective May 28, 2024.
The proposed rule amendments update requirements and guidelines for the computer-based Uniform Certified Public Accountant Examination and educational requirements for licensure. The rule amendments include lengthening the timeframe during which test section credit will remain valid and lengthening the time a candidate will be provided to pass all required test sections. Additionally, exam scores will no longer expire after ten (10) years; however, continuing professional education will be required when scores are more than ten (10) years old. Additional revised requirements have been provided regarding the number of allowable internship credit hours. A full copy of these rules may be viewed online at:
https://publications.tnsosfiles.com/rules_filings/02-20-24.pdf
If you have any questions or concerns regarding the rules, please contact Laura Martin, Chief Counsel, at Laura.Martin@tn.gov.
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