CPA Requirements Overview for Tennessee

Becoming a certified public accountant (CPA) in Tennessee requires careful planning and adherence to specific criteria. Here’s a comprehensive guide to help you navigate the process:.

1. Educational Requirements:
   • Obtain a baccalaureate degree from a regionally accredited college.
   • Complete 150 semester hours, including general business education.
   • Ensure 30 hours are in general business courses and 24 are upper division-level accounting courses.
2. Meeting Additional Education Standards:
   • Community college, online courses, and CLEP credit can be part of the 150-hour requirement, subject to the state’s board approval.
3. Evaluation of Foreign Credentials:
   • Use the foreign academic credentials service to evaluate your transcripts if you have international qualifications.
4. Applying for the CPA Exam:
   • Submit your application to the Tennessee State Board along with official transcripts.
   • Ensure all education requirements are met before applying.
5. Taking the CPA Exam:
   • Register through CPA examination services.
   • Aim for the minimum score required to pass each section.
6. Gaining Work Experience:
   • Complete the required experience in public accounting.
7. Final Steps:
   • Pass the ethics exam with a minimum score.
   • Submit the work experience verification form to the state board.
8. Maintaining Certification:
   • Stay updated with continuing professional education.

This guide ensures you meet the Tennessee CPA requirements efficiently.

CPA Exam Requirements for Tennesee

CPA Exam Requirements Tennessee – Overview
Educational Hours Required for Exam	150 Semester Hours
Educational Hours Required for Licensure	150 Semester Hours
Residency Required	Not required
Degree Required	Bachelor’s or Master’s
Minimum Age	Not required
Application Fee	$170.00
Additional Requirements	Tennessee Board of Accountancy Site

Understanding the State Board of Accountancy

The Tennessee State Board of Accountancy (TNSBA) issues CPA licenses to eligible candidates. It ensures that all certified public accountants (CPAs) meet the high standards of the profession.

The TNSBA sets strict education requirements, requiring candidates to complete 150 semester hours of accounting education, including courses in business law and ethics.

To sit for the uniform CPA examination, applicants must have their education evaluated and meet the required coursework from a school’s middle-states association or accredited institution.

The board also mandates relevant experience, which can be gained through internship programs. The TNSBA requires candidates to pass the uniform CPA examination and the ethics examination before they can be licensed.

The Tennessee Board ensures all licensed CPAs adhere to the standards, maintaining the profession’s integrity. This process includes continuous oversight and updates to the licensing requirements.

Meeting the 150-Hour Rule

To become a CPA in Tennessee, you need to earn a bachelor’s degree or higher from an accredited college or university. The degree must include 150 semester hours of credit, with 30 semester hours in accounting and 24 semester hours in business courses. These credits can come from junior-level courses or higher.

You can earn a post-baccalaureate degree or master’s in accounting to get the additional 30 credits needed to meet CPA requirements in Tennessee. Accredited institutions include those recognized by the New England Association and the Schools of the Middle States Association.

The National Association of State Boards and the International Qualifications Appraisal Board provide guidelines to ensure your education meets the education requirements for CPA licensure.

Specializing in areas such as management advisory or consulting skills can enhance your qualifications. Working with international consultants can also provide valuable experience for those pursuing careers in public practice.

The American Institute and the Association of State Boards offer resources to help you navigate the CPA licensure process.

Taking the Uniform CPA Exam

To obtain a CPA license in Tennessee, you must pass the Uniform CPA Examination. If you’re within 200 days of completing the educational requirements, you’re eligible to take the CPA exam.

Start by completing the application through CPA Examination Services online. Submit the required items, including your official transcript and bachelor’s degree. The state of Tennessee’s state board will review your application.

Once approved, schedule your exam through Prometric.

Prepare thoroughly, as the exam covers various topics, including financial advisory, tax laws, and management advisory. Successful candidates are notified by mail or email.

Passing the CPA exam is crucial for accounting professionals aiming to become certified public accountants. It demonstrates proficiency in general business and specific areas of accounting, meeting the standards set by the state boards of accountancy and the Institute of Certified Public Accountants.

For a CPA license in Tennessee, you must fulfill all educational and exam requirements.

Requirements for Obtaining Tennessee Licensure

Meeting the Experience Requirements

After passing all four sections of the CPA exam within an 18-month period, you’re just a year away from obtaining your Tennessee CPA license.

Next, complete the American Institute of CPAs (AICPA) ethics examination with a score of 90 percent or better.

Gain the required experience as per the Tennessee State Board of Accountancy. This experience, which can be in financial advisory or other relevant fields, must meet specific criteria.

Ensure you fulfill the Tennessee CPA license requirements and stay updated on CPE requirements to maintain your license.

Completing these steps will get you closer to becoming a fully licensed CPA in Tennessee.

Submitting Your Application and Required Documents

After passing both the CPA exam and the ethics exam and obtaining the required work experience, you’re ready to apply for your Tennessee state CPA license.

Submit your application to the Tennessee State Board of Accountancy (TNSBA) along with the $100 fee.

Include official transcripts from colleges North Central Association to verify your hours in general business and other relevant coursework.

If the application is complete, TNSBA will issue your license. License holders must renew their CPA license every two years.

Completing the full CPA exam and meeting all state’s board of accountancy requirements are essential steps in this process.

License Renewal and Continuing Professional Education (CPE) Requirements

As a Tennessee CPA, you’re required to complete a total of 80 hours of continuing professional education (CPE) within each two-year registration renewal period. This ensures you remain up-to-date with the latest standards and practices in public accountancy.

Key CPE requirements include:

• At least 20 hours of CPE annually.
• Specific hours dedicated to ethics and professional conduct.

You must maintain the CPE course documents for five years as part of your CPA requirements.

Joining professional organizations like the Institute of Certified Public Accountants can provide valuable CPE opportunities and networking benefits.

The Tennessee State Board of Accountancy oversees the renewal process. License holders must stay informed about the educational requirements and deadlines.

Maintaining your CPA license involves fulfilling these uniform CPA standards and keeping comprehensive records of your CPE activities.

Following these guidelines ensures you continue to meet the Tennessee state board expectations and remain compliant with all CPA requirements.

Transferring Your Out-of-State License or Obtaining a License as an International Candidate

If you hold an active CPA license in good standing in another state, you may be eligible for a reciprocal CPA license in Tennessee. The National Association of State Boards of Accountancy (NASBA) transmits to the Board your candidate file containing CPA exam grades and education transcripts.

To qualify, your education requirements must match Tennessee’s standards, including a bachelor’s degree and 150 semester hours in accounting and related subjects. This may include online courses from an accredited college or university.

When applying, you’ll need to:

• Upload your Ethics Exam Certificate.
• Submit your Work Experience Form.
• Ensure your education is evaluated to meet Tennessee’s CPA requirements.

For international candidates, your educational requirements must also be verified, and any management advisory or public accountancy experience documented.

Meeting these CPA license requirements ensures a smooth transition and compliance with Tennessee’s CPA requirements.

Tennessee CPA Exam and Licensure FAQs

Can You Work in Tennessee with an out-of-state license?

Yes, if you hold an out-of-state CPA license recognized as substantially equivalent to Tennessee’s, you can practice in Tennessee without obtaining a local license or permit from the Board. This allows individuals from other states to work in Tennessee without meeting the specific Tennessee CPA requirements.

Key points:

• Your out-of-state CPA license must be recognized as substantially equivalent.
• This recognition allows you to bypass Tennessee CPA license requirements.
• You must still comply with ongoing requirements, such as the ethics examination.
• Verification may involve CPA exam services and the International Qualifications Appraisal Board.
• Your education must be from an accredited college and include necessary business courses.

This provision streamlines the process for certified public accountants moving to Tennessee.

What are the educational and Experience Requirements for Tennessee CPAs?

To meet Tennessee CPA requirements, candidates must fulfill specific educational and experience criteria.

Educational requirements include:

• A bachelor’s degree from an accredited institution.
• Completion of 150 semester hours, with specific courses in accounting and tax laws.
• Your education evaluated by recognized standards to ensure compliance.

Experience requirements include:

• At least one year (2,000 hours) of relevant work experience in public accounting, industry, government, or academia.
• Verification through a supervisor and documented in a work experience form.

Additional requirements:

• Passing the uniform CPA examination administered by CPA examination services.
• Achieving a minimum score set by the Tennessee State Board.
• Completing the ethics examination with a passing grade.

These steps ensure that candidates are well-prepared for their CPA license in Tennessee.

How is the Process and exam scheduling for Tennessee CPAs?

To schedule the Tennessee CPA exam, candidates must first meet the Tennessee CPA license requirements, including upper division level accounting and general business classes.

After submitting an application through the National Association of State Boards of Accountancy (NASBA), candidates receive a Notice to Schedule (NTS).

Exams are administered at Prometric testing centers. Additionally, passing the ethics examination is required. Practical experience, such as internship programs, is also crucial. Following successful completion, candidates can apply for their CPA license in Tennessee.

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact the 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: [email protected]
Web: www.tn.gov
Application form: Tennessee CPA Application Form