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HB0400 • 2026

Professions and Occupations

AN ACT to amend Tennessee Code Annotated, Title 4 and Title 62, Chapter 1, relative to accountancy.

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bricken, Roberts
Last action
2025-02-05
Official status
Assigned to s/c Business & Utilities Subcommittee
Effective date
Not listed

Plain English Breakdown

The official source material did not provide specific details about the timing of when these changes will take effect beyond stating that they become effective upon becoming a law. The bill summary also does not specify any uncertainties or additional impacts.

Changes to CPA Exam Subjects in Tennessee

This bill changes certain exam topics for getting a certificate as a certified public accountant (CPA) in Tennessee.

What This Bill Does

  • Removes 'business law and taxation' from the list of possible exam topics for CPAs.
  • Adds 'taxation and regulation' to the list of possible exam topics for CPAs.

Who It Names or Affects

  • People who want to become certified public accountants in Tennessee

Terms To Know

Certified Public Accountant (CPA)
An accountant who has passed a special exam and meets certain requirements set by the state.

Bill History

  1. 2025-03-11 Tennessee General Assembly

    Assigned to General Subcommittee of Senate Commerce and Labor Committee

  2. 2025-03-05 Tennessee General Assembly

    Placed on Senate Commerce and Labor Committee calendar for 3/11/2025

  3. 2025-02-10 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate Commerce and Labor Committee

  4. 2025-02-05 Tennessee General Assembly

    Assigned to s/c Business & Utilities Subcommittee

  5. 2025-02-05 Tennessee General Assembly

    P2C, ref. to Commerce Committee

  6. 2025-02-03 Tennessee General Assembly

    Intro., P1C.

  7. 2025-01-28 Tennessee General Assembly

    Filed for introduction

  8. 2025-01-27 Tennessee General Assembly

    Introduced, Passed on First Consideration

  9. 2025-01-23 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 277
By Roberts

HOUSE BILL 400
By Bricken

HB0400
001394
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 4 and
Title 62, Chapter 1, relative to accountancy.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 62-1-106(d), is amended by deleting
the language "business law and taxation" and substituting "taxation and regulation" and by
deleting the language "grading papers and".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.