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Tennessee CPA Exam Requirements

Tennessee CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

  • Bachelor degree or above
  • 150 credit hours, or currently enrolled towards completion of 150 credit hours
  • Accounting courses: 30 semester hours (at least 24 hours are from upper-division level)
  • Business courses:
    • 24 semester hours (at least 12 hours are from upper-division level)
    • Courses can include business law, algebra, calculus, statistics, probability, economics, finance, management, marketing, technology(computer)/information systems, ethics, business communications

Special note: May sit 200 days prior to meeting educational requirements.

2. Additional Requirements To Get CPA License:

Education:

  • Completion of bachelor program: please note that for candidates who take the exam before graduation, Tennessee State Board won’t release the exam score until the final official transcript is received.
  • Additional coursework:
    • Accounting: 30 semester hours (at least 24 from upper-division level)
    • No additional business courses required

Experience:

The good thing about Tennessee is that the working experience is rather flexible. Here is the list of acceptable experience. You can google “T.C.A. Section 62-1-106(j)” for further details:

  • Providing services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills
  • Employment in industry, government, academia or public practice
  • No fewer than 2,000 hours of experience earned in no less than 1 year or more than 3 years experience must have been accrued within the 10 years immediately preceding the application for certification
  • Licensees who wish to sign reports on financial statements on behalf of a firm must provide 2 years of experience in the last ten years in compilations, reviews, and audits.

Ethics Qualifications:

  • Pass the CPA ethics exam administrated by AICPA.

3. Residency & Age Requirements:

  • US citizenship not required
  • Tennessee residency not required
  • Social security requirement:
    • TN state board does not require a social security # for the TN CPA Exam.  The candidate would type nine zeroes (000 00 0000) when applying for the TN CPA Exam;
    • The board does require a social security # for licensing
  • Minimum age: none

4. Fees:

  • First-timers: standard CPA exam fees ($723) + $155 initial application fee

5. Continuing Education Requirement:

CPE is required for license holders.

6. Other Useful Information:

7. Contact:

Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141