Tennessee CPA Exam and License Requirements

Publication Date :

11 May, 2023

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Tennessee CPA Exam

Tennessee CPA (Certified Public Accountant) License is the highest professional credential for accountants in the Volunteer State. Tennessee’s path to licensure includes qualifying the Uniform CPA Exam, obtaining relevant experience, and meeting other license requirements as proclaimed by its accountancy board.

Tennessee State Board of Accountancy (TNSBA) is the state agency with statutory authority to grant the CPA license. It sets the professional standards for practicing accountancy in the state.

This U.S. province undertakes a one-tier licensing approach. On that account, there is no criterion to receive a CPA certificate. Instead, you directly acquire the CPA license after satisfying all the prerequisites. The state also partakes in the International Examination Program, allowing candidates to sit for the exam at designated test centers worldwide.

Tennessee is well-known for offering a thriving business environment. This, accompanied by the fact that finance is one of the state's most vital industries, makes it an ideal destination for CPAs. Also, the state ranks high among aspiring CPAs because of its high quality of life, low taxes, and immense employment opportunities.

Here is the catalog for Tennessee CPA Exam and license requirements.

Particulars	Tennessee CPA License Requirements
Minimum Age	None
U.S. Citizenship/Residency	Not Required
Education	150 semester hours
Examination	Earn at least a baccalaureate degree
Apply for CPA Exam through CPAES
Submit the required fees & documents
Schedule the Exam with Prometric
Score a minimum of 75 points on a scale of 0-99
Experience	1 year (2000 hours) of relevant work experience
Ethics	Pass the ethics examination with a minimum score of 90%

Contents

Tennessee CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Tennessee CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements
Ethics Requirements

Continuing Professional Education (CPE)

Tennessee Exam Information & Resources

Tennessee CPA Exam Requirements

The Uniform CPA Exam refers to a computer-driven sequential test comprising four parts. Passing it is the key requirement for licensure in all states, including Tennessee. Being one of the most demanding professional examinations, the CPA Exam requires extensive accounting studies and discipline to qualify.

The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric jointly supervise the examination process.

Candidates must conclude all four exam parts within 18 months from the testing date of the first qualified section. The passing grade for each section is 75 points on a scale of 0-99.

Each of the following exam sections is four-hour long:

Business Environment & Concepts (BEC CPA Exam)
Financial Accounting & Reporting (FAR CPA Exam)
Auditing & Attestation (AUD CPA Exam)
Regulation (REG CPA Exam)

The test contains five testlets. They feature Multiple-choice Questions (MCQs), Task-based Simulations (TBSs), and Written Communication Tasks (WCTs).

Eligibility Requirements

Tennessee CPA Exam applicants must:

Hold at least a four-year bachelor’s degree from an authorized institute
Earn a minimum of 18 semester hours (27 quarter hours) of upper-division level accounting coursework (excluding internship credits)

Upper-division includes junior-level or higher courses. Candidates currently enrolled in college may apply for the CPA Exam. However, they must fulfill the education requirements before attempting the exam.

Apply for the Exam through CPA Examination Services (CPAES). For the complete procedure, kindly check the NASBA portal.

NASBA Advisory Evaluation service is also accessible to ascertain any educational inadequacies in your transcripts before submitting the initial application.

Fees

First-time applicants:

Particulars	Examination Fees	Total Fees
Application Fee	-	$170
Exam sections	-	-
AUD	$238.15	-
BEC	$238.15	-
FAR	$238.15	-
REG	$238.15	$ 952.6
Total Fees	$952.6	$1,122.6

Re-exam applicants:

CPA Exam Sections	Exam Fees (per section)	Total Exam Fees (all sections)	Registration Fees	Total Fees
4 exam sections	$224.99	$899.96	$150	$1049.96
3 exam sections	$224.99	$674.97	$125	$799.97
2 exam sections	$224.99	$449.98	$100	$549.98
1 exam sections	$224.99	$224.99	$75	$299.99

Note that there is no option to withdraw from the CPA Exam or request a Notice-to-Schedule (NTS) extension in Tennessee. Nevertheless, applicants can request an NTS extension or a partial exam fee rebate in grave circumstances.

Both examination and application fees are non-refundable. Therefore, you must only apply for the exam section(s) possible to take up during the timeframe of six months (NTS expiry).

Required Documents

Submit the following documents to CPAES.

Documents	Submission Authority
General Documents
Official School Transcript(s) (May be submitted electronically)	Institution
Notarization Form	Applicant
Photograph Form with a 2x2 photograph	Applicant
Conditional Documents
International Evaluation Summary with International transcripts	NASBA International Evaluation Services (NIES)
Academic Credentials Evaluation Institute
Center for Applied Research, Evaluation, & Education/International Evaluation
Foreign Academic Credentials Service, Inc.
International Consultants of Delaware, Inc.
International Education Research Foundation, Inc.
Josef Silny & Associates, Inc.
Testing Accommodations Request Form	Applicant

The attached photograph must be taken within the last three months, revealing your head and shoulders only. Please do not submit photocopies of documents as they are deemed unofficial and unacceptable.

Tennessee CPA License Requirements

The table below stipulates six preconditions for Tennessee CPA licensure.

Particulars	Requirements
Education	150 semester hours
Examination	Qualify each section with at least 75 points on a scale of 0-99
Experience	1 year of relevant work experience
Ethics	Pass the ethics exam with a minimum of 90%
Social Security Number	Required

You don’t have to satisfy the minimum age, U.S. citizenship, or state residency requirements. Once you pass both CPA Exam and Professional Ethics Exam, TNSBA will send you the CPA licensure application packet. However, you must obtain the required experience before final submission. Further details are mentioned on the TNSBA website.

Here are the applicable fees.

Initial license - $100
Transfer of grades - $100
Reciprocal license - $200

Education Requirements

Tennessee CPA licensure applicants must gain a baccalaureate degree from an authorized institute with 150 semester hours encompassing:

At least 30 semester (45 quarter) hours in accounting with a minimum of 24 hours in upper-division coursework
Minimum 24 semesters (36 quarter) hours in business courses, including:
- Algebra, calculus, statistics, probability
- Business law
- Finance
- Economics
- Marketing
- Management
- Technology (computer)/information systems
- Business communications
- Ethics

Your school or the evaluation service provider must directly send the documents or evaluations to NASBA Licensing Services for credential evaluation.

Exam Requirements

Candidates must pass all four Uniform CPA Exam sections within the rolling 18-month period. The passing grade for each section is at least 75 points. Please visit the Tennessee Exam Requirements section for more information.

Experience Requirements

You must obtain one year of board-acceptable accounting experience. It may be full-time or part-time with at least 2000 hours earned during the 1–3 years. Ensure to attain employment within ten years immediately before submitting the licensure application.

Ethics Requirements

Tennessee CPA aspirants must pass the AICPA-regulated Ethics Examination with at least 90%. It is available on the Tennessee Society of CPAs (TSCPA) and AICPA websites.

Let’s view all the details.

Particulars	Requirements
Course Title	Professional Ethics: The AICPA’s Comprehensive Course (For Licensure)
Format & Mode	Online
Self-study
Covered Topics	AICPA Code of Professional Conduct
Conceptual framework
Basic tenets of ethical & professional Conduct
Independence rules
Ethics interpretations
Activities disgracing the profession
Course Vendor	AICPA
Passing Score	90%
Where to buy the course?	AICPA
TSCPA
Exam Result Process	Result is submitted to AICPA
AICPA directly reports the scores to TNSBA
Exam Fees	TSCPA member	$150
Non-TSCPA member	$150

Ensure to upload the ethics exam certificate along with your licensure application.

Continuing Professional Education (CPE)

Each licensed CPA in Tennessee must earn 80 CPE credit hours every two years for license renewal. Moreover, TNSBA permits licensees to only engage in the programs sponsored by the NASBA National Registry of CPE Sponsors.

Here lie all the details.

Particulars	Details
License Renewal Date	Even-numbered License	December 31 of Even years
Odd-numbered License	December 31 of Odd years
CPE Reporting Period	January 1-December 31 (Biennially)
Ending on even-numbered years for even license numbers
Ending on odd-numbered years for odd license numbers
Required CPE hours	80 CPE hours biennially with a minimum of 20 hours annually
Ethics Requirement	2 hours from a board-approved state-specific ethics course
Other Requirements	Technical Subjects	Minimum 40 hours
Accounting & Auditing (if engaged in attest & compilation)	Minimum 20 hours
If offering expert witness testimony	20 hours in the subject of expertise
Credit Limitations	Professional Journals	Maximum 20% biennially
Instructed	Maximum 50% of total hours
Published Materials	Maximum 50% of total hours
Fields of Study	Limitations on specific subject areas
Credit Calculation	Instructed	Maximum three hours credit for one class hour
Other Certification Exams (board approved)	Five times the length of the exam for a maximum of 50% of CPE
Partial credit	Acceptable in increments after earning the first full hour
University/college credit	Credit courses	1 semester hour = 15 CPE hours
1 quarter hour = 10 CPE hours
Non-credit courses	Actual time spent in the classroom
Home State Exception for non-resident licensees	Principal office in a state with CPE Requirements	Meet state-specific CPE Requirements
Principal office in a state without CPE Requirements	Meet Tennessee CPE Requirements
Principal jurisdiction without ethics requirement	Meet Tennessee Ethics Requirements

As per the Forbes ratings, Tennessee is one of the most business-friendly states in the U.S. Therefore, prominent firms like Dollar General and FedEx are headquartered here. Thus, finding good companies to work with won’t pose a problem for licensed professionals in the state.

Moreover, according to the U.S. Bureau Department of Labour, the annual median wage for accountants and auditors is $73,560 as of 2020. Also, the employment rate for accountants is projected to grow by 5-10%, with 135,000 expected job openings in the coming decade. All these numbers are enough to assert the prospects of CPAs in the state.

So, gear up for the CPA title in Tennessee by satisfying all the exam and license requirements. Indeed, this credential will boost your professional growth like never before! Learn more about CPE Credits for CPA