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SB 1542

Sunset Laws - As enacted, extends the state board of accountancy to June 30, 2030. - Amends TCA Title 4, Chapter 29 and Title 62, Chapter 1.

114th Regular Session (2025-2026) Introduced by Ed Jackson

Tennessee extends the State Board of Accountancy's operational authority until June 30, 2030, allowing continued regulation of CPAs through routine sunset law reauthorization.

Pub. Ch. 569
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Bill Summary · SB 1542

Legislative bill overview

SB 1542 extends the sunset date for Tennessee's State Board of Accountancy from its current expiration date to June 30, 2030. This is a routine reauthorization bill that allows the regulatory body overseeing certified public accountants to continue operating. The bill passed both chambers unanimously with no recorded opposition.

Why is this important

The State Board of Accountancy licenses and disciplines CPAs, setting professional standards and protecting public consumers of accounting services. Without this extension, the board would cease to exist on its original sunset date, creating a regulatory gap that could affect credential verification and professional oversight. Sunset laws require periodic legislative review to ensure agencies remain necessary and effective.

Potential points of contention

  • Sunset review depth: The unanimous passage suggests minimal substantive debate about whether the board's operations have been adequately evaluated for efficiency and necessity before automatic reauthorization
  • Six-year window: Extending to 2030 is a relatively long reauthorization period, potentially delaying the next legislative review of the board's performance and relevance
  • Regulatory burden considerations: No public record indicates discussion of whether current CPA licensing and oversight requirements remain appropriate or if they create unnecessary barriers to entry in the profession

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

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