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.

HB 400 changes the exam subjects required for Certified Public Accountant (CPA) certification in Tennessee. It replaces "business law and taxation" with "taxation and regulation" in the certification requirements under Tennessee law. This directly affects individuals seeking CPA certification in the state by altering the content they must study for the exam. The bill amends specific sections of Tennessee Code (Title 62, Chapter 1) to update the examination subjects, with no other substantive changes to the certification process. The bill is currently pending in the Commerce Committee.