Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Tennessee State Board of Accountancy licenses CPAs in Tennessee. Its rules and forms are the authority for everything on this page.
Tennessee CPAs complete 80 CPE hours in the two years before renewal, at least 20 in each year and at least 40 in technical fields, including a 2-hour Board-approved Tennessee ethics course.
Sources: law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-05-.03, law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-05-.06, law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-05-.07, tn.gov/commerce/regboards/accountancy/license/cont-edu.html
Tennessee CPA certificates renew every two years, with renewal due by December 31 of the renewal year. The renewal fee is $110.
Sources: law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-01-.08, law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-01-.04, codes.findlaw.com/tn/title-62-professions-businesses-and-trades/tn-code-sect-62-1-107, nasba.org/wp-content/uploads/2025/10/2025_TN_Oct_NL.pdf
Since January 1, 2026, Tennessee has two pathways to initial licensure under the Less is More Act of 2025: 150 semester hours with one year of experience, or 120 semester hours with two years of experience.
Sources: nasba.org/licensure/nasbalicensing/tennessee, nasba.org/exams/cpaexam/tennessee, nasba.org/wp-content/uploads/2025/10/2025_TN_Oct_NL.pdf, law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-02-.02, law.cornell.edu/regulations/tennessee/Tenn-Comp-R-Regs-0020-02-.03, tn.gov/commerce/regboards/accountancy/license/how-to/certified-public-accountant.html
Tennessee CPAs complete 80 CPE hours in the two years before renewal, at least 20 in each year and at least 40 in technical fields, including a 2-hour Board-approved Tennessee ethics course. Two of the 80 hours are a Board-approved, state-specific ethics course covering Tennessee accountancy law, rules and professional ethics (Rule 0020-05-.03). Up to 24 hours completed above the 80-hour requirement carry into the next renewal cycle. Certificates of completion must be produced on Board request or the carryover is disallowed. Licensees not practicing in Tennessee and not offering services to the public can apply for a CPE exemption. Licensees disabled for more than six months or on active military duty, and not practicing public accountancy, can be exempted from CPE and the renewal fee. The Board grants extensions of up to six months on written request for poor health, military service, foreign residence or other good cause; requests filed after the December 31 renewal deadline are denied (Rule 0020-05-.07). Returning to active status requires 80 technical hours, including 2 ethics hours, in the prior 24 months.
Licensees report CPE with each biennial renewal and keep supporting records for at least five years; the Board verifies reports at random (Rule 0020-05-.06). Licensees performing attest work need at least 20 of the 80 hours in attest and accounting. Licensees serving as expert witnesses in Tennessee courts need at least 20 hours in the subject of their testimony. A first renewal more than one but less than two years after initial issuance needs 40 hours, including 20 technical and the 2-hour ethics course; a first renewal less than one year after issuance needs none.
Tennessee CPA certificates renew every two years, with renewal due by December 31 of the renewal year. The renewal fee is $110. Biennial (Rule 0020-01-.08). December 31 of the renewal year. Licenses not renewed within six months of expiration move to reinstatement, which requires penalty CPE. Biennial renewal fee $110; late renewal fee $100 for renewals more than 30 days after expiration; initial certificate $100; reinstatement application $250 (Rule 0020-01-.04). Inactive licensees 65 or older, disabled licensees unable to practice, and licensees on active military service pay no renewal fee (T.C.A. 62-1-107).
To sit for the exam: a bachelor's or higher degree and at least 18 semester hours of upper-division accounting, with no internship credit counted toward the 18. For licensure: 30 semester hours of accounting, at least 24 of them upper-division (up to 6 internship hours count toward the 30), plus 24 semester hours of general business. The 150-hour pathway with one year of experience is unchanged. The 120-hour pathway, effective January 1, 2026, requires a bachelor's or higher degree and the same accounting and business coursework.
One year (150-hour pathway) or two years (120-hour pathway). A year is at least 2,000 hours of services or advice using accounting, attest, management advisory and related skills, in public practice, industry, government or academia, verified by a licensee and earned within the ten years before application (Rule 0020-02-.03).
Candidates pass the AICPA Professional Ethics exam with a score of 90% or better. The initial license application fee is $100.
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