Tennessee CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Tennessee CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$100.00
Additional RequirementsTennessee Board of Accountancy Site

Educational Hours Required for licensure

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 exam, they must satisfy their Tennessee CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Tennessee.

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. Education must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses. The candidate must then:

  • Pass the Uniform CPA Examination,
  • Pass an ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better.; and
  • Complete one year of experience in accounting acceptable to the Board.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$100 for the individual application and $50.00 for firm annual permit.

Work 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 No fewer than 2000 hours of experience (earned in no less than one year or more than three years). 
  • Experience must be earned within the ten (10) years immediately preceding the application for certification.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Tennessee CPA firm Registration

Additional Information

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

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: accountancy.board@tn.gov
Web: www.tn.gov
CPA Certification form: Tennessee CPA Certification Form
Annual Registration form: Tennessee Annual Registration Form

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