Tennessee CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
30 semester (45 quarter) hours of accounting including the elementary level

Not more than six 6 semester or eight 8 quarter hours may be internship programs.

24 semester (36 quarter) hours of accounting courses at the upper division level

24 semester (36 quarter) hours in general business education in one or more of the following:

  • algebra, calculus, statistics, probability
  • business communication
  • business law
  • economics
  • ethics
  • finance
  • management
  • technology/information systems
  • marketing

Minimum experience requirement
One year of experience shall consist of full or part-time employment that extends over a period of no less than one year and no more than three years and includes no fewer than 2,000 hours of performance of services which may include industry, government, academia or public practice.


80 hours of CPE required per renewal period.

All license holders shall complete at least 40 hours in technical fields of study.

All license holders shall complete a board-approved 2 hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

License holders engaged in the attest function, shall biennially complete at least 20 hours in the subject areas of attest and accounting theory and practice in fulfilling the above requirements.

License holders engaged to testify in a Tennessee court(s) as expert witnesses in
areas of accounting, attest, management services or tax shall have completed, within the current or most recent renewal period, at least 20 hours in the subject area(s) (as noted in this paragraph) concerning such expert testimony.

Up to 24 CPE hours taken in excess of the 80 hour requirement for each two-year period may be applied to the requirement of the next succeeding two-year renewal cycle. License holders must submit certificates of completed CPE courses which will be used for carry forward as requested by the Board. Failure to do so will result in the disallowance of carry-forward hours.


Education, fees

Education, experience

CPE, renewals

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