Mastering the Tennessee CPA Requirements: A Step-by-Step Guide

CPA Exam Requirements Tennessee – Overview
Educational Hours Required for Exam150 Semester Hours
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredNot required
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$170.00
Additional RequirementsTennessee Board of Accountancy Site
CPA Exam Requirements Tennessee

Tennessee CPA Exam Requirements Overview

Becoming a certified public accountant (CPA) in Tennessee requires careful planning and adherence to specific criteria. Here’s a comprehensive guide to help you navigate the process:

  1. Educational Requirements:
    • Obtain a baccalaureate degree from a regionally accredited college.
    • Complete 150 semester hours, including general business education.
    • Ensure 30 hours are in general business courses and 24 are upper division-level accounting courses.
  2. Meeting Additional Education Standards:
    • Community college, online courses, and CLEP credit can be part of the 150-hour requirement, subject to the state’s board approval.
  3. Evaluation of Foreign Credentials:
    • Use the foreign academic credentials service to evaluate your transcripts if you have international qualifications.
  4. Applying for the CPA Exam:
    • Submit your application to the Tennessee State Board along with official transcripts.
    • Ensure all education requirements are met before applying.
  5. Taking the CPA Exam:
    • Register through CPA examination services.
    • Aim for the minimum score required to pass each section.
  6. Gaining Work Experience:
    • Complete the required experience in public accounting.
  7. Final Steps:
    • Pass the ethics exam with a minimum score.
    • Submit the work experience verification form to the state board.
  8. Maintaining Certification:
    • Stay updated with continuing professional education.

This guide ensures you meet the Tennessee CPA requirements efficiently.

CPA Exam Requirements for Tennessee

1. Understand the Tennessee CPA Exam Requirements

To become a CPA in Tennessee, you must pass the uniform CPA examination, which is a comprehensive test designed to evaluate your knowledge in various accounting disciplines. This exam is divided into four sections:

  • Auditing and Attestation (AUD)
  • Business Environment and Concepts (BEC)
  • Financial Accounting and Reporting (FAR)
  • Regulation (REG)

Each section requires in-depth understanding and preparation. The CPA examination services (CPAES) administer the test in Tennessee, and you must meet the specific eligibility requirements set by the Tennessee State Board of Accountancy.

Before you can sit for the CPA exam, you need to fulfill several educational and professional prerequisites, which are outlined in the next section.

2. Education Requirements for Tennessee CPA

The first critical step is completing the necessary education to qualify for the CPA exam. The Tennessee CPA requirements include the following:

  • Bachelor’s Degree: You must hold a bachelor’s degree from an accredited college or university. This degree must include at least 150 semester hours of coursework.
  • Accounting and Business Courses: Among the semester hours, a significant portion must be focused on accounting courses. Specifically, you must have completed:
    • A minimum of 24 semester hours in accounting (including courses like financial accounting, auditing, and taxation).
    • 24 semester hours in general business subjects such as business law and information systems.
  • Upper Division Courses: You need to complete upper division courses in accounting, typically at the junior level or higher. These courses build upon your foundational knowledge and provide deeper insights into advanced accounting practices.
  • Educational Evaluation: If you have earned your degree outside the United States, your educational transcripts need to be evaluated by an approved service, such as NASBA International Evaluation Services or the Foreign Academic Credentials Service. This evaluation service will assess your educational qualifications to ensure they meet the standards for CPA licensure.

3. Internship Programs and Applied Research

To further meet the Tennessee CPA requirements, some candidates pursue internship programs during their studies. These programs provide practical experience in accounting, offering insights into public practice and other professional services. While internships are not strictly mandatory for CPA licensure, they can help you gain applied research skills and improve your professional competencies, which are crucial for the CPA exam and future accounting practice.

4. CPA Exam Preparation

CPA exam preparation is vital for success. You should begin studying well before your exam section application. There are several study materials and CPA prep programs available to help you prepare for each section of the uniform CPA examination. These programs are tailored to ensure that you meet the required knowledge for each exam section.

Additionally, some candidates opt to take review courses to increase their chances of success. These programs often focus on all aspects of the exam, including accounting principles, business law, auditing, and ethics. It’s important to choose a CPA prep course that aligns with the Tennessee CPA exam requirements and provides the necessary resources to help you succeed in the exam.

5. Application Process for the CPA Exam

Once you have met the education requirements and are ready to take the exam, you can proceed with the application process. This involves creating an OKTA account and submitting an application through the CPA portal. You will be required to submit proof of your educational background, including education transcripts and any necessary evaluations of foreign academic credentials.

After submitting your application, the Tennessee Board will review your eligibility. Upon approval, you will receive authorization to sit for the CPA exam. Keep in mind that residency requirements may apply, so it’s essential to ensure you meet all criteria set by the state board of accountancy.

6. Scoring and Results

Once you complete each section of the CPA exam, your CPA exam scores will be released. You must achieve a minimum score of 75 on each section to pass. The score release process typically takes a few weeks, depending on when you took the exam. The Tennessee Board uses these scores to assess your eligibility for the CPA license.

7. The Ethics Examination

In addition to passing the CPA exam, Tennessee requires candidates to take and pass an ethics examination. This exam evaluates your understanding of professional ethics and conduct, which is essential for practicing as a Certified Public Accountant.

8. Applying for CPA Licensure

Once you’ve passed the CPA exam and the ethics examination, you can proceed with the final step: applying for your CPA license. The application process includes submitting your exam scores and other relevant documentation to the Tennessee State Board. You must also demonstrate that you meet the good moral character requirement, which is part of the licensure process.

9. Continuing Education and Career Development

After obtaining your CPA license, maintaining it requires ongoing professional development. Tennessee CPAs are required to complete continuing education courses to stay updated with the latest developments in accounting and taxation. The Tennessee Board mandates a set number of semester hours of continuing education to ensure that licensed CPAs remain knowledgeable and competent in their field.

As a licensed CPA, you can pursue various career paths in financial advisory, consulting skills, and public practice, among others. Many accounting professionals specialize in specific areas, such as attest services or audit services, based on their interests and expertise.

Conclusion

Becoming a CPA in Tennessee involves a clear set of steps, from meeting educational requirements to passing the CPA exam and successfully applying for licensure. With careful planning, dedication, and the right preparation, you can navigate the CPA exam requirements and set yourself up for a successful career as a certified public accountant. Whether you’re preparing for the CPA examination or working towards fulfilling the Tennessee CPA requirements, it’s essential to stay informed and follow the steps outlined by the Tennessee State Board to ensure a smooth and successful journey to licensure.

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact the Tennessee Board of Accountancy with any other questions you might have.

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Tennessee State Board of Public Accountancy
Address: 500 James Robertson Parkway Davy Crockett Tower Nashville, TN 37243-1141
Phone: (615) 741-2550 Fax: (615) 532-8800
Email: [email protected]
Web: www.tn.gov
Application form: Tennessee CPA Application Form