KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Tennessee

SB0277 • 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
Roberts, Bricken
Last action
2025-03-11
Official status
Assigned to General Subcommittee of Senate Commerce and Labor Committee
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to CPA Exam Subjects in Tennessee

This bill changes certain subjects that are part of the Certified Public Accountant (CPA) exam requirements in Tennessee.

What This Bill Does

  • Removes 'business law and taxation' as a subject from the CPA exam.
  • Adds 'taxation and regulation' as new subjects for the CPA exam.
  • Deletes the phrase 'grading papers and' from the relevant section of state law.

Who It Names or Affects

  • People who want to become Certified Public Accountants in Tennessee

Terms To Know

Certified Public Accountant (CPA)
A professional accountant who has passed a national exam and meets state requirements.

Limits and Unknowns

  • The bill does not specify how the changes will be implemented or when they will take effect.
  • It is unclear what specific regulations about taxation will replace business law in the CPA exam.

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 
HOUSE BILL 400
By Bricken

SENATE BILL 277
By Roberts

SB0277
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.