Certified Public Accountant
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About
Applicants for a Certified Public Accountant License must provide transcripts of required education when application is made to the National Association of State Boards of Accountancy's (NASBA) CPA Examination Services, pass the Uniform CPA Exam, pass the AICPA Ethics Exam, and complete the required work experience.
Requirements
1. Education
To apply for an Initial CPA license in Tennessee, candidates must earn a baccalaureate degree from an accredited college or university and obtain a total of 150 semester hours of education. Beginning January 1, 2026, candidates may apply for initial licensure with a baccalaureate degree and a total of 120 semesters of education. Education must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses.
2. Uniform CPA Examination passing grades
3. AICPA Ethics Examination passing grade
4. Experience
- Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills
- Acceptable experience shall include employment in industry, government, academia or public practice
- For candidates with 150 hours of education, no fewer than 2,000 hours of experience (earned in no less than one year or more than three years) will be accepted. For candidates with 120 hours of education, no fewer than 4,000 hours of experience (earned in no less than two years or more than six years) will be accepted. Experience must be earned within the ten (10) years immediately preceding the application for certification.
Fees
Initial License: $100
Reciprocal License: $200
Renewal: $110 (biennial)
Reinstatement of Expired or Revoked License: $250
Reactivate Closed License: $110
Duplicate Wall Certificate: $25
Address Change Penalty: $25
Renewal Late Fee: $100
Transfer of grades or letter of good standing: $25
Additional
Exam Information
The AICPA Ethics Exam may be accessed at: AICPA, or TSCPA.
CPA EXAM: Refer to NASBA's website for Tennessee requirements or call 1-800-CPA-EXAM to speak to a NASBA representative.
Application Information
Those applying for a reciprocal license in another jurisdiction may request a Letter of Good Standing at core.tn.gov. Log in to your existing account (or register for a new account) and choose the application “Request a Letter of Good Standing”.
Those not licensed in Tennessee but who completed the Uniform CPA as a Tennessee candidate and are applying for an initial license in another jurisdiction should request a transfer of CPA Exam grades through NASBA.
The Board is notified by NASBA when a Tennessee candidate has met the education requirements and passed the Uniform CPA Examination. The Board publishes a list of candidate files received by the Board.
If your name is on the list, you may apply for a CPA license, provided you have met all other requirements.
Applications for reactivation and reinstatement are available online at core.tn.gov.
Grace Period
Renewals are due by December 31. The grace period for renewal is 6 months, with a late fee of $100 added 30 days after the license expiration date.
Continuing Education: How many education hours do I need?
80 hours in the two-year reporting period preceding expiration date, to include:
- At least 20 hours in each reporting year
- At least 40 hours of CPE in technical subjects
- 2 hours of Board approved TN state-specific ethics
- 20 credit hours in A&A, if providing attest services
- 20 credit hours in subject of expertise, if serving as an expert witness
Continuing Education: How do I check status of my education?
CPAs must keep track of their credits, and keep their records for at least 5 years.
Change of address
A change of address or employment is reported through your core.tn.gov account. Address changes reported after 30 days have a fee of $25.00. After you log in or create an account, you will choose the “My Licenses or Permits” tab, select your credential, then select the Change Address option.