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 24hours 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
- Email (exam questions): [email protected]
- Email (licensing questions): [email protected]
- Phone: 615-741-2550
- Fax: 615-532-8800
