[2023] Tennessee CPA Exam and License Requirements [IMPORTANT!]

The requirements to become a CPA in Tennessee can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in TN then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!

7 Simple Steps to Becoming a CPA in Tennessee


Meet the Eligibility Requirements for the CPA Exam

Here are the basic age and citizenship requirements to sit for the CPA exam in Tennessee.

  • Minimum age requirement?: No
  • US citizenship required?: No
  • Tennessee residency required?: No
  • Minimum level of education required: See next section
  • Valid Social Security Number (SSN)* required?: Yes

*An Individual Taxpayer Identification Number (ITIN) may also be provided


Fulfill the TN CPA Education Requirements

In Tennessee you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!

Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:

Requirements to sit for the CPA Exam:

  • Have at least a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent

  • At least 18 semester (or 27 quarter) hours must be from upper division accounting courses

    • Introductory courses and hours from internship programs do not qualify

Requirements to obtain your CPA license:

  • Have at least a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent

  • Completed at least 150 total semester (or 225 quarter) hours

  • At least 30 semester (or 45 quarter) hours from accounting courses

    • At least 24 semester (36 quarter) hours must come from upper division courses
    • A maximum of 6 semester (8 quarter) hours can come from internship programs

  • At least 24 semester (or 36 quarter) hours from general business courses, such as:

    • Algebra, calculus, statistics, probability
    • Business communication
    • Business law
    • Economics
    • Ethics
    • Finance
    • Management
    • Technology/information systems
    • Marketing


Apply to Sit for the CPA Exam and Pay the Exam Fees

Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.

The cost to apply and register for all four parts of the CPA Exam in Tennessee are as follows:


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*Tennessee‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a scaled re-examination fee ($75, $100, $125 or $150 for 1, 2, 3, 0r 4 sections, respectively) plus the associated exam section fees above will apply.


Study for, and PASS the CPA Exam!

Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.

Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?

By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.

The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.

As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!

You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.

If you still can’t decide which course is best, send me an email and I’ll personally help you! 


TN CPA Work Experience Requirements

In addition to the education requirements discussed above, the Tennessee State Board of Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license, as noted below:

  • You must have at least 1 year hours of qualifying accounting experience supervised by a licensed CPA.
  • Experience may be on a full-time or part-time basis, but must include no less than 2,000 hours.
  • Experience must have been earned over the course of a 1-3 year period, and within 10 years preceding your CPA license application.

Qualifying accounting experience is defined as “any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills” and can be obtained from employment in public accounting, industry, government, academia.


Pass the AICPA Ethics Exam

The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.

You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.

The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.

Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the Tennessee State Board as part of your license application.


Get Your CPA License!

Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!

Tennessee’s application process is fairly straightforward and can be started once the Tennessee Board receives your CPA Exam test scores and file from NASBA and sends you a link to the online application, which is generally 8-10 weeks after you pass your final section of the exam. From there, you’ll need to complete the online application and submit the following:

  • Your CPA license application
  • Education transcripts (if necessary*)
  • Work Experience Form
  • Ethics Certificate
  • Application fee ($100)

*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150 rule).

Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.


Additional Resources and Information

More info and FAQ on the Application and Licensing Process

Contact Information

Tennessee State Board of Accountancy

Office Address

500 James Robertson Parkway

Davy Crockett Tower

Nashville, Tennessee 37243-0565

Email: Accountancy.Board@TN.Gov

Phone: (615) 741-2550 or (888) 453-6150

Fax: None

Additional Organizations

NASBA

Tennessee Society of CPAs


Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.

To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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