Tennessee CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
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 Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Requires a minimum score of 75 in each section |
| Work Experience | One year of full-time experience in accounting |
| Ethics Exam Requirements | Pass the AICPA ethics exam with a minimum score of 90. |
| International CPA Examination Program | Tennessee participates in the International CPA Examination Program. |
Educational Requirements
All CPA candidates must meet the educational requirements of Tennessee to sit for the CPA Exam. This includes subject-specific requirements that candidates must obtain upon completion of their four-year bachelor's degree, accredited by one of the following bodies. Note that there is a difference between the educational requirements for the CPA Exam and licensure.
- Southern Association of Colleges and Schools
- Middle States Association of Colleges and Schools
- New England Association of Schools and Colleges
- North Central Association of Colleges and Schools
- AdvancED (formerly Northwest Association of Schools and Colleges)
- Western Association of Schools and Colleges
To sit for the CPA Exam, a candidate must obtain a bachelor’s degree or higher with a focus in accounting. The degree should include at least
- 18 hours of accounting education at the upper division level (junior-level courses or higher). Note that internship semester hours will not count toward this requirement.
Candidates may apply for the CPA Exam while their education is in progress, but they must fulfill the educational requirements before sitting for any exam section.
To obtain CPA licensure, candidates must complete a total of 150 semester hours, out of which the following are required:
- 30 semester hours in accounting, including 24 semester hours at the upper division (a maximum of 6 semester hours may be included from internship programs).
- 24 semester hours in general business courses, such as algebra, business communication, business law, economics, ethics, finance, management, marketing, and information systems.
Tennessee mandates that CPA licensure candidates gain one year of full-time work experience (2,000 hours) in a period of one to three years. This experience must be completed within the ten years preceding their license application date and must be endorsed by a licensed CPA. Candidates may work in government, industry, academia, or the public sector in one of the following areas:
- Accounting
- Attest
- Management advisory
- Financial advisory
- Tax
- Consulting skills
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
The CPA Exam education evaluation fee in Tennessee is $90. Additionally, a fee of $344.80 will be required for each section of the CPA Exam.
| Tennessee CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application Fee | $90 | |
| Auditing and Attestation (AUD) | $344.80 | |
| Financial Accounting and Reporting (FAR) | $344.80 | |
| Regulation (REG) | $344.80 | |
| ISC/BAR/TCP | $344.80 | |
| Total: | 1,469.20 | |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), 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 two years and requires renewal every two 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 to renew their licenses with a fee of $110, provided they meet 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 the scores are usually out within 48 hours of the target score release dates. You can take a look at 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, and the scheduling process for the Tennessee CPA Exam. Here’s a brief overview of these details to guide you through the process.
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
