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.

SB 277 changes the exam requirements for Certified Public Accountants (CPAs) in Tennessee by replacing the subject "business law and taxation" with "taxation and regulation" in the certification process. This directly affects individuals seeking CPA certification who must pass these examinations. The bill amends Tennessee Code Annotated, Title 62, Chapter 1, Section 106(d), to update the specified exam subjects. The change is limited to the examination content and does not alter other CPA certification requirements or create new regulations. The bill is currently pending before the Senate Commerce and Labor Committee.