Do you want to become a Certified Public Accountant (CPA) in Tennessee? Earning your CPA license in Tennessee can open the door to a wide number of career prospects. Here’s everything you need to know about becoming a CPA in Tennessee, including exam and license requirements, the exact steps you need to take to become a CPA in Tennessee, and everything in between.
Tennessee CPA Requirements
Tennessee has specific CPA requirements that you must meet to apply for the initial license from the state. These requirements include passing the CPA Exam, meeting education and experience requirements, and passing the ethics exam. The Tennessee State Board of Accountancy is the state-governing body that issues CPA licenses to eligible candidates. The board collaborates with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA®) to facilitate the CPA Exam and licensing process.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | *Varies depending on pathway; see below- |
| Pass the Exam | Requires a minimum score of 75 in each section |
| Work Experience | *Varies depending on pathway; see below |
| Ethics Exam Requirements |
Pass the American Institute of Certified Public Accountants (AICPA®) ethics exam with a minimum score of 90. |
| International CPA Examination Program | Tennessee participates in the International CPA Examination Program. |
*Legislative Update: HB1330 (Effective Jan. 1, 2026)
Effective Jan. 1, 2026, Tennessee began offering an alternative pathway to licensure.
Educational Requirements
Tennessee allows candidates to qualify through either the 120-hour or 150-hour education route. To meet the education requirement, you must complete 120 or 150 semester hours of higher education, including:
- A baccalaureate degree with an accounting concentration (as defined in Board Rule)
- At least 30 semester hours of accounting education, with 24 hours at the upper division (junior level or higher)
- 24 semester hours of general business education.
Tennessee’s work experience requirement depends on how many semester hours you complete:
- 1 year of experience if you completed 150 semester hours of higher education, or
- 2 years of experience if you completed 120 semester hours of higher education
The International CPA Examination Program
Tennessee participates in the International CPA Examination Program that facilitates non-U.S. citizens to become CPA license holders in the United States. Candidates must have their credentials evaluated by NASBA-approved authorities before applying for the CPA Exam. CPA Examination Services (CPAES), a NASBA division, administers the International Uniform CPA Qualification Examination (IQEX) for accounting professionals who are members of non-U.S. professional associations. After passing the IQEX examination, eligible candidates can apply for CPA licensure in the state.
Tennessee CPA Exam & Licensing: Cost and Fees
In Tennessee, CPA candidates must pay a $96 education evaluation fee, in addition to a $96 exam application fee. Additionally, a separate fee of $262.64 is charged for each section of the CPA Exam.
| Tennessee CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Fee | $96 | |
| Exam Application Fee | $96 | |
| Auditing and Attestation (AUD) | $262.64 | |
| Financial Accounting and Reporting (FAR) | $262.64 | |
| Regulation (REG) | $262.64 | |
| ISC/BAR/TCP | $262.64 | |
| Total: | $1,146.56 | |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
| Tennessee CPA Re-Examination Fees | |
|---|---|
| 1 Section | $75 |
| 2 Sections | $100 |
| 3 Sections | $125 |
| 4 Sections | $150 |
The Tennessee State Board of Accountancy is responsible for issuing CPA licenses to successful candidates who have fulfilled the CPA requirements. The initial licensing fee is $100.
Tennessee CPA License Renewal Requirements
The CPA license issued by the Tennessee Board is valid for 2 years and requires renewal every 2 years. The state renews odd-numbered licenses in odd-numbered years and even-numbered licenses in even-numbered years. The board sends a notice to licensees, informing them of the renewal process and the associated fee of $110, provided they have met the Continuing Professional Education (CPE) requirements.
Tennessee CPA Continuing Education Requirements
CPE is one of the ways the AICPA and state boards ensure licensed CPAs continue to implement the latest and best practices in the profession. As per Tennessee CPA requirements, license holders must complete 80 approved hours of CPE every two years, with a minimum of 20 hours each year.
Out of the 80 hours, at least 40 hours must be in technical subjects. If you are providing attest services, 20 of the 40 technical hours must be in accounting and auditing. If you provide expert witness testimony, at least 20 hours must be in the general area the court deems you an expert (e.g. tax or auditing).
- First Renewal Exceptions: New CPA licensees who have held the license for over a year, but less than a complete two-year reporting cycle, must earn a minimum of 40 hours, including 20 technical hours and two hours of board-approved state ethics.
- Carryover rule: If you have earned more hours than required for the reporting cycle, you may apply a portion of the overage to the next renewal. It will only count toward overall hours, not yearly minimums, technical CPE, or other mandatory benchmarks. You may carry up to 24 hours to the next reporting cycle (12 hours for the first renewal).
The Tennessee State Board of Accountancy audits 10% of the renewing license candidates for CPE requirements. If you’re chosen for an audit, you must submit your CPE credit documentation from the previous two-year reporting cycle. Notifications are sent in early May each year.
Tennessee CPA Exam: Dates, Score Release, and Scheduling
Navigate the Tennessee CPA Exam and score release dates and a structured process to facilitate seamless scheduling.
Exam Dates & Score Release
AICPA announces CPA Exam score release dates, and scores are typically released within 48 hours of the target score release dates. You can review the dates to get a better idea of the timeline.
Exam Section Scheduling
After meeting the CPA Exam requirements, it’s crucial to consider your target exam and score release dates, as well as the scheduling process for the Tennessee CPA Exam. Here’s a brief overview of these details to guide you through the process.
First, you need to create an Okta account to get access to your CPA portal, from where you can apply for the exam. There are 2 options: “New candidate” and “Existing candidate.” Choose according to your current status.
This portal is designed to assist you with the entire CPA Exam process. Here, you can manage your details, make payments, and access your documents, including payment receipts and Notices to Schedule (NTS).
Next, apply for an education evaluation through the same portal. Your education transcripts should be sent directly from your institution to CPA Exam Services. If your education is done outside of the United States, you can obtain an education evaluation from 1 of the following recognized services:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
Your CPA portal will show your eligibility for the exam after the completion of the evaluation process. If you are eligible, proceed with the exam section application. You can only apply for 1 section exam per application.
You will receive an NTS when you apply for the CPA Exam. Your home page will have your NTS status and expiration date. Also, there would be a Candidate Exam Section ID (CES ID) that you would require at the time of exam scheduling. Note that you will no longer receive a single NTS for all sections; instead, you will receive an NTS for each section after the application process has been completed.
NASBA uses Prometric to help candidates schedule their CPA Exams. Once logged in, you can choose your preferred date and testing center.
To pass the CPA Exam, you need to score 75 or higher on each section. Make sure you have a study plan and the right prep materials that work for you.
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