Tennessee CPA requirements
If you’re ready to earn your CPA license, we’re outlining the Tennessee CPA requirements to help you plan your process and avoid setbacks. While this page provides the information you need, you should also check with the Tennessee Board of Accountancy for any changes or updates.
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Tennessee, you must hold a bachelor’s degree or higher from an accredited college or university. Your credit hours must include a minimum of 18 semester hours (27 quarter hours) in upper-level accounting courses and can’t include internship programs.
You can apply for the CPA Exam while still in school, but you must complete the required education before you sit for any section.
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Tennessee, you must hold a bachelor’s degree or higher from an accredited college or university. Your credit hours must include a minimum of 18 semester hours (27 quarter hours) in upper-level accounting courses and can’t include internship programs.
You can apply for the CPA Exam while still in school, but you must complete the required education before you sit for any section.
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in Tennessee, you must hold a bachelor’s degree or higher from an accredited college or university. Your credit hours must include a minimum of 18 semester hours (27 quarter hours) in upper-level accounting courses and can’t include internship programs.
You can apply for the CPA Exam while still in school, but you must complete the required education before you sit for any section.
Tennessee CPA license requirements
In addition to passing the CPA Exam, you must fulfill additional requirements for education, experience and ethics.
Education requirements
You must complete 150 credit hours (225 quarter hours) to earn your CPA license, and those hours must include:
- 30 semester hours (45 quarter hours) in accounting, with 24 semester hours (36 quarter hours) at the upper-level
- 24 semester hours (36 quarter hours) in business courses
Experience requirements
You must demonstrate 2,000 hours of work experience gained in no less than one year and no more than three years. This experience can come from providing any type of work using accounting, attest, management or financial advisory, tax or consulting skills within public practice, industry, government or academia.
Ethics requirements
All CPA candidates must score a 90 or above on the AICPA Professional Conduct and Ethics Course.
Residency requirements
Tennessee CPA requirements do not include residency. You do not need to be a United States citizen or have a Green Card, nor do you need to be a resident or employee in the state.
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Tennessee CPA license renewals
CPAs in Tennessee must renew their licenses every two years. The renewal cycle is biennial and runs from January 1 to December 31 of the following year.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the Tennessee CPA CPE requirements, you must complete at least 80 hours of credit during the two- year licensing period. This includes:
- Two hours of board-approved ethics CPE
- 40 hours of CPE in technical accounting topics
- Any Tennessee CPA who works in attest services must complete at least 20 hours in attest and accounting theory and practice during the biennial renewal period. This also goes toward the 40 hours of technical accounting CPE requirement.
Any Tennessee CPA who testifies in a Tennessee court as an expert witness in accounting, attest, management services or tax must complete at least 20 hours in the subject area concerning such expert testimony
Any CPA who earns over 80 hours of CPE in the biennial period may carry forward up to 24 hours. However, you must submit certificates of completed CPE courses to the board to ensure they’re allowed.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the Tennessee CPA CPE requirements, you must complete at least 80 hours of credit during the two- year licensing period. This includes:
- Two hours of board-approved ethics CPE
- 40 hours of CPE in technical accounting topics
- Any Tennessee CPA who works in attest services must complete at least 20 hours in attest and accounting theory and practice during the biennial renewal period. This also goes toward the 40 hours of technical accounting CPE requirement.
Any Tennessee CPA who testifies in a Tennessee court as an expert witness in accounting, attest, management services or tax must complete at least 20 hours in the subject area concerning such expert testimony
Any CPA who earns over 80 hours of CPE in the biennial period may carry forward up to 24 hours. However, you must submit certificates of completed CPE courses to the board to ensure they’re allowed.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the Tennessee CPA CPE requirements, you must complete at least 80 hours of credit during the two- year licensing period. This includes:
- Two hours of board-approved ethics CPE
- 40 hours of CPE in technical accounting topics
- Any Tennessee CPA who works in attest services must complete at least 20 hours in attest and accounting theory and practice during the biennial renewal period. This also goes toward the 40 hours of technical accounting CPE requirement.
Any Tennessee CPA who testifies in a Tennessee court as an expert witness in accounting, attest, management services or tax must complete at least 20 hours in the subject area concerning such expert testimony
Any CPA who earns over 80 hours of CPE in the biennial period may carry forward up to 24 hours. However, you must submit certificates of completed CPE courses to the board to ensure they’re allowed.
