Tennessee (TN) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Tennessee CPA Exam requirements:
Tennessee CPA Exam Education Requirements
Education requirements
- You must complete 150 credit hours (225 quarter hours) to earn your CPA license, and those hours must include:
- 30 semester hours (45 quarter hours) in accounting, with 24 semester hours (36 quarter hours) at the upper-level
- 24 semester hours (36 quarter hours) in business courses
Experience requirements
You must demonstrate 2,000 hours of work experience gained in no less than one year and no more than three years. This experience can come from providing any type of work using accounting, attest, management or financial advisory, tax or consulting skills within public practice, industry, government or academia.
Ethics requirements
All CPA candidates must score a 90 or above on the AICPA Professional Conduct and Ethics Course.
Tennessee CPA Exam Age/Residency Requirements
Tennessee CPA requirements do not mandate residency. U.S. citizenship, possession of a Green Card, state residency, or employment within Tennessee are not required.
Tennessee CPA Exam Application Process
- Meet Education Requirements:
Ensure you have completed a bachelor’s degree and specific accounting coursework as outlined by the Tennessee State Board of Accountancy. - Apply for the CPA Exam:
Submit an Application of Intent to the Tennessee State Board of Accountancy to determine eligibility. - Submit Transcripts:
Arrange for your official transcripts to be sent directly to the Board from all educational institutions you attended. - Receive Notice of Eligibility:
Once approved, you will receive a Notice to Schedule (NTS) from NASBA (National Association of State Boards of Accountancy). - Schedule Exam Sections:
Use the NTS to schedule your exam sections at a Prometric testing center. - Pay Exam Fees:
Pay the exam fees through the NASBA website. - Take the CPA Exam:
Sit for the exam sections at your scheduled Prometric testing center. - Receive Exam Scores:
After completing each section, receive your scores directly from NASBA. - Meet Experience Requirements:
Fulfill the experience requirements set by the Tennessee State Board of Accountancy. - Apply for CPA License:
Once all sections of the exam are passed and experience requirements are met, apply for your CPA license through the Tennessee State Board of Accountancy. - Complete Additional Requirements:
This may include an ethics exam, depending on Tennessee’s specific requirements. - Receive CPA License:
Upon approval, receive your CPA license from the Tennessee State Board of Accountancy. - This process outlines the steps for residents of Tennessee to successfully apply for and obtain their CPA license.
Tennessee CPA Exam Fees
| Education Evaluation Application Fee | $90.00 |
| Auditing and Attestation (AUD) | $344.80 |
| Financial Accounting and Reporting (FAR) | $344.80 |
| Regulation (REG) | $344.80 |
| Disciplines (ISC, TCP, or BAR) | $344.80 |
| Total for all 4 CPA Exam Sections | $1,379.20 |
| CPA License Application Fee | $100.00 |
| License Renewal | $110.00 |
| Late Renewal | $100.00 |
Tennessee CPA CPE Requirements
In Tennessee, CPAs are required to fulfill Continuing Professional Education (CPE) requirements to maintain their license.
- Total CPE Hours:
CPAs must complete a minimum of 80 CPE hours every two years. - Ethics Requirement:
Every licensee must complete at least 4 hours of ethics CPE during each reporting period. - Carryover Hours:
Excess CPE hours completed in one reporting period (up to 20 hours) may be carried forward to the next reporting period. - Reporting Period:
The CPE reporting period for Tennessee CPAs is based on a two-year cycle, ending on December 31 of odd-numbered years. - Verification and Documentation:
CPAs are required to maintain records of their CPE activities for a minimum of five years and may be subject to audit by the Tennessee State Board of Accountancy. - Approved Providers:
CPE must be obtained from providers approved by NASBA (National Association of State Boards of Accountancy) or other recognized CPE sponsors. - Exemptions and Waivers:
Exemptions or waivers from CPE requirements may be granted by the Tennessee State Board of Accountancy under specific circumstances, such as hardship or military service.
It’s important for CPAs in Tennessee to regularly review the specific requirements and guidelines provided by the Tennessee State Board of Accountancy to ensure compliance with CPE obligations for license renewal.
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