To become a CPA in Tennessee, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 30 semester hours in accounting (24 upper division) and 24 semester hours in business – Tennessee introduced a second licensure pathway from 1 January 2026 under the Less is More Act of 2025
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1 year (150-hour pathway) or 2 years (120-hour pathway) of qualifying experience in accounting, attest, tax, advisory, or consulting
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score before applying for your license
- International candidates: No residency or SSN required; non-US citizens must provide SAVE programme work authorisation documentation
- Licensure and CPE: Apply to the Tennessee State Board of Accountancy, then renew biennially by 31 December of odd-numbered years with 80 hours of CPE including 2 hours of Tennessee State Specific Ethics
Two licensure pathways are live from 1 January 2026 (Less is More Act of 2025): Tennessee now offers a second route to CPA licensure alongside the established 150-hour pathway.
Candidates with 120 semester hours can qualify for a license with two years of experience instead of one, without needing to complete 150 credit hours. Both pathways share the same accounting and business coursework requirements.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Tennessee CPA requirements: quick summary
| CPA requirement | Tennessee |
|---|---|
| Hours to sit for exam | Bachelor’s degree + 18 upper division accounting hours |
| Hours to license | Pathway 1: 150 semester hours; Pathway 2: 120 semester hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathway 1) or 2 years (Pathway 2) |
| Ethics requirement | AICPA Professional Ethics exam, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per 2-year period, 20 hours per year minimum |
| Tier system | One-tier |
| International candidates | No residency or SSN required; SAVE work authorisation documentation required for non-US citizens |
Tennessee CPA Exam applications require both a notarization form and a 2×2 photograph submitted directly by the candidate to NASBA CPA Examination Services.
The photograph must have been taken within the last three months and show head and shoulders only. Missing either document will delay your application – check the materials list before submitting.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Tennessee?
Tennessee uses different education thresholds for sitting the exam and obtaining a license, with the licensure threshold depending on which pathway you are pursuing.
Requirements to sit for the exam
Candidates must hold a bachelor’s degree or higher from an accredited institution and have completed at least 18 semester or 27 quarter hours of accounting education at the upper division level (junior, senior, or graduate courses).
Internship programme hours cannot be applied toward this 18-semester-hour threshold. Applications can be submitted while education is still in progress, but all education must be completed before sitting for any exam section.
Requirements to obtain a license
All candidates must meet the same coursework foundation regardless of pathway:
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s or higher from an accredited institution |
| Accounting hours | 30 semester hours (24 must be upper division; maximum 6 from internship programmes) |
| Business hours | 24 semester hours in subjects such as algebra/calculus/statistics, business communications, business law, economics, ethics, finance, management, technology/information systems, or marketing |
The pathways then differ on total credit hours and experience:
| Tennesse CPA pathways | Pathway 1 | Pathway 2 |
|---|---|---|
| Total credit hours | 150 semester hours | 120 semester hours |
| Experience required | 1 year | 2 years |
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide. If you are comparing CPA review courses to prepare for the exam, our study materials guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Tennessee?
Tennessee’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal and must submit a notarization form and a 2×2 photograph alongside their application materials – see the note in the quick summary above.
| Detail | Tennessee |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required to sit | No |
Only one exam section application may be submitted per application, but multiple applications can be submitted at once. Apply only when you are ready to sit within the next six months – NTS fees are non-refundable.
The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75 for each section.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Tennessee?
| Detail | Tennessee |
|---|---|
| Pathway 1 experience | 1 year, as defined in Board rule |
| Pathway 2 experience | 2 years, as defined in Board rule |
| Type of qualifying experience | Accounting, attest, management advisory, financial advisory, tax, or consulting skills |
| Acceptable settings | Industry, government, academia, or public practice |
| Submission | Work Experience Form uploaded with online application at core.tn.gov |
Tennessee’s experience requirements cover a broad range of service types and sectors. Experience gained in private industry, government, or academia all qualifies alongside public accounting – candidates are not required to work in a CPA firm to satisfy the requirement.
License fees
| Fee | Amount |
|---|---|
| Initial CPA application | $100.00 |
| Reciprocal license application | $200.00 |
| Biennial renewal fee (active) | $110.00 |
| Late renewal fee | $100.00 |
| Inactive status (under age 65) | $110.00 (no CPE required) |
| Inactive status (age 65 or older) | $0.00 (no CPE required) |
What are the CPA ethics requirements in Tennessee?
Tennessee requires the AICPA Professional Ethics exam as a pre-licensure requirement. Candidates must pass the exam before their license application can be approved.
| Detail | Tennessee |
|---|---|
| Exam required | AICPA Professional Ethics exam |
| Minimum passing score | 90% |
| Providers | Available through AICPA or the Tennessee Society of CPAs (TSCPA) |
| Submission | Tennessee Board notified directly upon passing |
The ethics examination certificate must be uploaded with the online CPA application at core.tn.gov. Note that the pre-licensure AICPA ethics exam is separate from the 2-hour Tennessee State Specific Ethics course required at each CPE renewal – both are required at different stages of the CPA journey.
What are the CPA requirements for international candidates in Tennessee?
| Detail | Tennessee |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Work authorisation | Non-US citizens must submit SAVE programme documentation |
| Foreign education evaluation | One of 9 approved evaluation services (see below) |
Tennessee does not require US citizenship, state residency, or an SSN at any point in the exam or licensing process. Non-US citizens must submit documentation verifiable through the SAVE (Systematic Alien Verification for Entitlements) programme to demonstrate authorisation to work in the United States, per T.C.A. § 4-58-103.
Tennessee accepts foreign credential evaluations from a broader list of services than most states:
- NASBA International Evaluation Services (NIES)
- Academic Credentials Evaluation Institute (ACEI)
- Center for Applied Research
- Evaluation & Education (CAREE)
- Educational Records Evaluation Services (ERES)
- Foreign Academic Credentials Service (FACS)
- International Consultants of Delaware (ICD)
- International Educational Research Foundation (IERF)
- Josef Silny & Associates (JSA)
- Scholaro
Evaluations must be submitted directly from the evaluation service to CPAES. Note that a three-year degree equated to a bachelor’s degree is not acceptable – a genuine four-year bachelor’s degree or higher is required.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Tennessee?
| CPE requirement | Detail |
|---|---|
| Total hours per 2-year period | 80 hours |
| Minimum per calendar year | 20 hours |
| Technical subjects minimum | 40 hours per 2-year period |
| Attest/compilation CPAs | 20 of the 40 technical hours must be in Accounting and Auditing |
| Tennessee State Specific Ethics | 2 hours per 2-year period (Board-approved sponsors only) |
| Carryover | Up to 24 hours from a full 2-year period; up to 12 hours from a shortened first renewal period |
| Carryover scope | Counts toward 80-hour total only – not toward annual minimums, technical hours, or ethics |
| CPE audit | 10% of renewing licensees selected randomly each year (notifications in early May) |
| License renewal cycle | Biennial, expires 31 December of odd-numbered years |
| Renewal fee | $110.00 |
Tennessee’s CPE requirements include two separate ethics obligations that candidates sometimes conflate: the pre-licensure AICPA Professional Ethics exam (required before initial certification) and the 2-hour Tennessee State Specific Ethics course required at every biennial renewal. The latter must be completed through Board-approved sponsors – national ethics courses not specifically approved for Tennessee do not satisfy this requirement.
New CPAs who have held a license for more than one year but less than the full two-year reporting period must complete at least 40 hours (including 20 technical hours and 2 hours of Tennessee State Specific Ethics) for their first renewal. CPAs licensed in the same year as the first renewal have no CPE requirement for that first renewal.
FAQs
Yes, since 1 January 2026. Under the Less is More Act of 2025, Tennessee’s Pathway 2 allows candidates with 120 semester hours to qualify for a CPA license with two years of experience instead of one. Both pathways require the same accounting and business coursework – 30 semester hours in accounting (24 upper division) and 24 semester hours in business. The 150-hour pathway remains available and continues unchanged alongside the new option.
Most candidates take 4 to 6 years in total: 4 years for a bachelor’s degree, 6 to 18 months to pass all four exam sections within the 30-month credit window, and 1 or 2 years of qualifying experience depending on your education pathway.
The AICPA ethics exam adds a short preparation period before applying for your license, and new licensees have no CPE requirement in the first year if licensed in the same calendar year as the first renewal.
Yes – Tennessee offers reciprocal licensure to CPAs who hold a valid active license in another US jurisdiction, verified at the time of application. The reciprocal fee is $200.
Tennessee also has international reciprocity agreements with several bodies including CPA Australia, CPA Canada, Chartered Accountants Ireland, and others – contact the Board at [email protected] for details. For mobility, Tennessee CPAs in good standing can practice in most other states without a separate license – use the NASBA Mobility Tool to confirm eligibility.
Tennessee CPAs benefit from a growing professional services market, with Nashville in particular emerging as a significant financial and corporate hub. The absence of a state income tax in Tennessee also makes it an attractive destination for accounting professionals.
Salaries vary by sector, firm size, and experience level – for detailed benchmarks by level and specialization, see our CPA salary guide.
No. Tennessee does not require US citizenship, state residency, or an SSN to sit for the CPA exam or obtain a license.
Non-US citizens must provide documentation verifiable through the federal SAVE programme to confirm they are authorised to work in the United States when submitting their license application. Foreign-educated candidates must have their credentials evaluated by one of the nine Board-approved evaluation services before applying.
Yes, in most cases. Tennessee is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Tennessee CPA in good standing can generally practice in other states without obtaining a separate license, provided Tennessee remains their principal place of business.
Candidates who license under Pathway 2 (120 hours) should verify the education requirements of any target state before providing services there, as some states still require 150 credit hours for mobility. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Tennessee State Board of Accountancy.
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