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Tennessee CPA Exam Requirements


For Candidates in Tennessee that have not Taken the Uniform CPA Exam

According to the Tennessee Department of Labor and Workforce Development, in 2012 there were approximately 20,920 accountants and auditors employed in the state. By 2020, this number is expected to grow to an estimated 24,090. All certified public accountants in Tennessee must become licensed by the Board of Accountancy before they are permitted to practice.

The National Association of State Boards of Accountancy (NASBA) handles all applications for the Uniform CPA Examination in Tennessee.

There are no residency requirements to sit for the exam in Tennessee.

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

Education Requirement

All CPA exam applicants in Tennessee must complete at least 150 semester hours of education at the college level.

These semester hours must lead to a baccalaureate or graduate degree from a regionally accredited college or university that is approved by the Board of Accountancy. Coursework in these programs must include:

  • At least 30 semester hours in accounting. 24 of these semester hours must be acquired from upper division courses.
  • At least 24 semester hours in general business. 12 of these semester hours must be acquired from upper division courses.

General business coursework includes topics in:

  • Technology Information Systems
  • Algebra, Statistics, Calculus, Probability
  • Business Communication
  • Business Law
  • Management
  • Economics
  • Finance
  • Marketing

Examination Fee Requirement

All applicants must pay a $170 fee to apply for the Uniform CPA Examination in Tennessee. In addition, applicants must pay a fee for each examination section they intend to sit for. The examination section fees are as follows:

  • Auditing and Attestation–$192.03
  • Business Environment and Concepts–$172.51
  • Financial Accounting and Reporting–$192.03
  • Regulation–$172.51

Prometric test centers in South Dakota are located in Knoxville and Nashville.

Already passed the CPA Exam and looking for additional licensing requirements in Tennessee? – Click Here