Tennessee CPA Requirements

Education Requirements Other Requirements
Hours Required for Exam: Baccalaureate degree or higher, with 150 semester hours Residency Requirements: None
Hours Required for Licensure: Same requirements as for CPA Exam. Licensing candidates who do not meet the 150 hour requirement must have four years of experience after passing the CPA Exam. Complete a course and an examination on materials covering all of the AICPA Code of Professional Conduct with a score of 90% or better on the exam Minimum Age: None
Degree Required: Bachelor's Application Fee: $155.00
Additional Requirements: At least 30 semester houors in accounting, including at least 24 hours completed at the updder division level, and A least 24 semester hours in general business, including at least 12 hours completed at the upper division level. Additional Notes: In order to be eligible for a CPA license, candidates must complete 2,000 hours of service earned over at least one year and no more than three years.
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the 2015 exam, they must satisfy their state’s requirements and qualifications. Each state has its own set of eligibility requirements for the CPA exam, which should not be confused with licensing requirements.

Tennessee CPA Exam Eligibility Requirements

In order to sit for the CPA exam in Tennessee, candidates must meet specific educational requirements at the time of application or be enrolled in college coursework that will satisfy the requirements within 200 days of taking the first exam section. First-time candidates must provide proof of eligibility by having their college or university send official transcripts directly to the CPAES (CPA Exam Services) demonstrating that they have completed the educational requirements. As of June 24, 2012, the requirements include:
  • A baccalaureate or graduate degree from an accredited U.S. college or university
  • 150 semester hours of college education with:
        • at least 30 semester hours in accounting, including at least 24 semester hours completed at the upper division level and
        • at least 24 semester hours in general business, including at least 12 semester hours completed at the upper division level.
Those who are enrolled in college courses at the time of the application can submit transcripts along with a completed Certificate of Enrollment form. This form states that the candidate is currently enrolled and that all requirements will be completed within 200 days following the date the first test section is taken. All final official transcripts showing completion of all coursework must be submitted to CPAES within 200 days of taking the first exam or the candidate will not receive credit for exams taken and must re-apply as a first-time applicant. All transcripts and Certificate of Enrollment forms must be sent to CPAES directly from the applicable academic institution.

First-Time and Retake Applicants

All first-time applicants are required to pay an application fee and applicable examination fees upon submission of the first-time application. They must also submit official transcripts and any other necessary documentation to satisfy eligibility requirements. All re-examination candidates are required to pay a registration fee and applicable examination fees but do not have to resubmit transcripts.

Application Process and Required Forms, Fees, and Transcripts

First-time applicants must submit official transcripts to CPAES documenting satisfaction of educational requirements or a completed Certificate of Enrollment form. All transcripts and Certificate of Enrollment forms must be sent to CPAES directly from the applicable academic institution. Candidates can apply online through cpacentral.nasba.org. They will be prompted to create a user account, which will allow them to apply to take the exam, view scores, check application status and reprint the Notice to Schedule (NTS). After receiving the required information, CPAES will issue an Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). NASBA will then send the candidate a Notice to Schedule (NTS), which lists the deadline for testing. An examination appointment cannot be scheduled without a valid NTS.

Scheduling the Exam

Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling or cancellation of testing appointments is done through Prometric. Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:
  •    January 1 through February 29
  •    April 1 through May 31
  •    July 1 through August 31
  •    October 1 through November 30

Before Scheduing your exam(s), prepare with:

CPA Exam Fees

In addition to application fees paid at the time of application, first-time candidates must also pay exam section fees as follows:
  •    Auditing and Attestation (AUD):  $190.35
  •    Business Environment and Concepts (BEC): $171.25
  •    Financial Accounting and Reporting (FAR): $190.35
  •    Regulation (REG): $171.25
Re-exam applicants must pay a registration fee and the specific examination fees. Exam fees are the same as those for first-time applicants. Registration fees are as follows:
  • 4 exam sections: $115.00
  • 3 exam sections: $120.00
  • 2 exam sections: $85.00
  • 1 exam section: $70.00
Candidates can apply for one or more sections of the examination at a time but are advised to only apply for a section of the examination if they are ready to take it within six months of the application date. Receiving Scores Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.
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