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HB 400

Professions and Occupations - As introduced, changes the examination subjects, from business law and taxation to taxation and regulations, that may be included in order to receive a certificate as a certified public accountant. - Amends TCA Title 4 and Title 62, Chapter 1.

114th Regular Session (2025-2026) Introduced by Rush Bricken

Tennessee replaces "business law" with "regulations" in CPA certification exam requirements, narrowing the mandatory knowledge base for licensed accountants.

P2C, ref. to Commerce Committee
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Bill Summary · HB 400

Legislative bill overview

HB 400 modifies Tennessee's CPA certification requirements by changing the mandatory examination subjects from "business law and taxation" to "taxation and regulations." This is a targeted adjustment to the state's accounting profession licensing standards under Tennessee Code Annotated Titles 4 and 62.

Why is this important

CPA certification requirements directly affect who can practice accounting in Tennessee and what knowledge the state deems essential for public accountants. This change signals a shift in regulatory priorities—emphasizing regulatory compliance over broader business law—which could influence exam difficulty, preparation costs, and the qualifications of practicing CPAs in the state.

Potential points of contention

  • Scope reduction: Removing "business law" from requirements may disadvantage CPAs who need broad legal knowledge for client advisory roles, particularly in areas like entity formation, contracts, and compliance
  • Alignment with national standards: The CPA Exam is nationally standardized; this state-level modification could create inconsistency with other jurisdictions and the Uniform CPA Examination
  • Regulatory capture concerns: The rationale for this specific swap (taxation for business law) is unclear without legislative analysis—stakeholders may question whether accounting industry groups influenced this change

Compiled from official sources — confirm details with the bill’s official record.

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