Accountants Legislation - Tennessee

Companion Bill SB0443. Accountants - Requires accountants who practice in Tennessee under reciprocity agreements with other states to cease practice if their license becomes invalid in state of issuance; changes eligibility date for accountancy exam. - Amends TCA Title 62, Chapter 1, Part 1. Fiscal Summary for HB1919 / *SB0443Decrease State Revenues - Not Significant Decrease State Expenditures - Not Significant Bill Summary for HB1919 / *SB0443 Under present law, an individual whose principal place of business is not in this state and who has a valid license as a certified public accountant from any state which the board of accountancy has verified to be in substantial equivalence with the CPA licensure requirements of the Tennessee Accountancy Act is presumed to have qualifications substantially equivalent to this state's requirements and has [...]

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Companion Bill HB1919. Accountants - Requires accountants who practice in Tennessee under reciprocity agreements with other states to cease practice if their license becomes invalid in state of issuance; changes eligibility date for accountancy exam. - Amends TCA Title 62, Chapter 1, Part 1. Fiscal Summary for *SB0443 / HB1919Decrease State Revenues - Not Significant Decrease State Expenditures - Not Significant Bill Summary for *SB0443 / HB1919 Under present law, an individual whose principal place of business is not in this state and who has a valid license as a certified public accountant from any state which the board of accountancy has verified to be in substantial equivalence with the CPA licensure requirements of the Tennessee Accountancy Act is presumed to have qualifications substantially equivalent to this state's requirements and has [...]

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Companion Bill SB3410. Cemeteries - Authorizes licensed accountants to act as trustees for improvement care trusts. - Amends TCA Title 46 and Title 62, Chapter 5, Part 4. Fiscal Summary for *HB3150 / SB3410Increase State Expenditures - Not Significant Bill Summary for *HB3150 / SB3410 Present law requires a cemetery company engaged in the business of selling lots, grave spaces, crypts, niches, and burial rights in Tennessee to establish and maintain an improvement care trust fund for each separate cemetery and for each separate geographical location of each cemetery owned and operated by the cemetery company. The trust fund provides for the improvement care and maintenance of the cemetery or the separate geographical location. The trust fund must be established with a trust company approved by the commissioner, a state or national bank, or a savings [...]

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Companion Bill HB3150. Cemeteries - Authorizes licensed accountants to act as trustees for improvement care trusts. - Amends TCA Title 46 and Title 62, Chapter 5, Part 4. Fiscal Summary for SB3410 / *HB3150Increase State Expenditures - Not Significant Bill Summary for SB3410 / *HB3150 Present law requires a cemetery company engaged in the business of selling lots, grave spaces, crypts, niches, and burial rights in Tennessee to establish and maintain an improvement care trust fund for each separate cemetery and for each separate geographical location of each cemetery owned and operated by the cemetery company. The trust fund provides for the improvement care and maintenance of the cemetery or the separate geographical location. The trust fund must be established with a trust company approved by the commissioner, a state or national bank, or a savings [...]

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Companion Bill SB3410. Cemeteries - Authorizes licensed accountants to act as trustees for improvement care trusts. - Amends TCA Title 46 and Title 62, Chapter 5, Part 4. Fiscal Summary for *HB3150 / SB3410Increase State Expenditures - Not Significant Bill Summary for *HB3150 / SB3410 Present law requires a cemetery company engaged in the business of selling lots, grave spaces, crypts, niches, and burial rights in Tennessee to establish and maintain an improvement care trust fund for each separate cemetery and for each separate geographical location of each cemetery owned and operated by the cemetery company. The trust fund provides for the improvement care and maintenance of the cemetery or the separate geographical location. The trust fund must be established with a trust company approved by the commissioner, a state or national bank, or a savings [...]

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Companion Bill HB3150. Cemeteries - Authorizes licensed accountants to act as trustees for improvement care trusts. - Amends TCA Title 46 and Title 62, Chapter 5, Part 4. Fiscal Summary for SB3410 / *HB3150Increase State Expenditures - Not Significant Bill Summary for SB3410 / *HB3150 Present law requires a cemetery company engaged in the business of selling lots, grave spaces, crypts, niches, and burial rights in Tennessee to establish and maintain an improvement care trust fund for each separate cemetery and for each separate geographical location of each cemetery owned and operated by the cemetery company. The trust fund provides for the improvement care and maintenance of the cemetery or the separate geographical location. The trust fund must be established with a trust company approved by the commissioner, a state or national bank, or a savings [...]

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Companion Bill SB0443. Accountants - Requires accountants who practice in Tennessee under reciprocity agreements with other states to cease practice if their license becomes invalid in state of issuance; changes eligibility date for accountancy exam. - Amends TCA Title 62, Chapter 1, Part 1. Fiscal Summary for HB1919 / *SB0443Decrease State Revenues - Not Significant Decrease State Expenditures - Not Significant Bill Summary for HB1919 / *SB0443 Under present law, an individual whose principal place of business is not in this state and who has a valid license as a certified public accountant from any state which the board of accountancy has verified to be in substantial equivalence with the CPA licensure requirements of the Tennessee Accountancy Act is presumed to have qualifications substantially equivalent to this state's requirements and has [...]

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Companion Bill HB1919. Accountants - Requires accountants who practice in Tennessee under reciprocity agreements with other states to cease practice if their license becomes invalid in state of issuance; changes eligibility date for accountancy exam. - Amends TCA Title 62, Chapter 1, Part 1. Fiscal Summary for *SB0443 / HB1919Decrease State Revenues - Not Significant Decrease State Expenditures - Not Significant Bill Summary for *SB0443 / HB1919 Under present law, an individual whose principal place of business is not in this state and who has a valid license as a certified public accountant from any state which the board of accountancy has verified to be in substantial equivalence with the CPA licensure requirements of the Tennessee Accountancy Act is presumed to have qualifications substantially equivalent to this state's requirements and has [...]

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