CPA Licensing Requirements in Tennessee

For Candidates in Tennessee who have Passed the Uniform CPA Exam

After examination, the Tennessee Board of Accountancy requires all candidates to meet experience and ethics course requirements to become eligible for CPA licensure in the state.

Experience Requirement

All CPA license candidates in Tennessee must have at least one year of work experience in accounting. This experience must include:

  • Providing service or advice in one of the following areas:
    • Accounting
    • Attest
    • Management Advisory
    • Financial Advisory
    • Tax
    • Consulting
  • Employment in one of the following sectors:
    • Industry
    • Government
    • Public practice
    • Academia
  • A minimum of 2,000 hours accumulated within a period of between one and three years.

Candidates that intend to sign reports on financial statements for accounting firms must have at least two years of experience in reviews, compilations, and audits acquired within ten years of submitting their application for licensure.

Ethics Requirement

All candidates must receive a score or 90% or higher on the American Institute of Certified Public Accountants (AICPA) ethics examination.

Licensing Fee Requirement

The initial CPA licensing fee in Tennessee is $100.

Continuing Professional Education Requirement

All active CPAs in Tennessee must complete at least 80 hours of continuing professional education (CPE) every two years to qualify for certificate renewal.

A minimum of 20 CPE hours must be earned in any given year.