Investing In Futures: Dr. Nell Gullett CBGA Enrichment Fund
For many finance and accounting graduates, earning a Certified Public Accountant (CPA) designation is the next critical step toward a successful career—but the cost of getting there can be a significant hurdle. From hundreds of dollars in exam fees to comprehensive review courses and study materials that can total thousands more, preparing for the CPA exam often places a heavy financial burden on recent graduates already navigating the transition from college to career. However, UT Martin accounting and finance graduates have access to fund assistance thanks to the Dr. Nell Gullett CBGA Enrichment Fund.
The Dr. Nell Gullett CBGA Enrichment Fund started when an anonymous donor contacted the UT Martin College of Business and Global Affairs (CBGA) about creating a fund in honor of Dr. Nell Gullett, professor of finance, who has been an esteemed member of the faculty. The donor wanted Dr. Gullett to choose the direction for how the funds would benefit students. When making that determination, Dr. Gullett pulled in her daughter, Dr. Laura Hatch, assistant professor of accounting at UT Martin.
Through her personal experience Dr. Hatch knew firsthand the strain accompanying additional certification and licensure. “We’ve given students so many resources to be successful while here at UTM to get a strong degree in accounting or finance,” Dr. Hatch said. “What I think we need is a little bit more help for students post-grad because you hit a ceiling in accounting and finance without certification or licensure and the tests and study materials cost a lot of money and the process takes time.”
To become a CPA, candidates are required to pass four separate sections of the Uniform CPA Examination within a 30-month window that starts when the first section has been passed. Four students were awarded scholarships in 2024 with three of those recipients requesting funds for CPA study materials and one studying for Chartered Financial Analyst Level 1 exam. In 2025, six requests were awarded with three were seeking CPA assistance, an aspiring tax attorney requested help for LSAT study materials, and two were preparing for the Securities Industry Essentials exam.
“We have success stories from each pool of recipients,” Dr. Hatch noted. “We’re a small, rural school and so I love that students can graduate and be in a really great position if they take advantage of these funds and scholarships that we offer.”
As Dr. Gullett retires at the end of the Spring 2026 semester, her legacy will continue to impact students for generations to come through this endowment, equipping students for professional success.