Navigating the path to becoming a Certified Public Accountant in Tennessee requires understanding specific state requirements and implementing a strategic plan. The Tennessee State Board of Accountancy maintains rigorous standards that ensure CPAs meet the professional excellence demanded by the diverse business landscape of the Volunteer State.
Tennessee’s economy encompasses a diverse range of industries, from the logistics powerhouse FedEx in Memphis to healthcare giants such as HCA Healthcare in Nashville. This diversity creates exceptional opportunities for CPAs specializing in various sectors, whether you’re drawn to public accounting firms like LBMC with offices throughout the state or prefer corporate roles in retail, manufacturing, or financial services.
The demand for qualified CPAs in Tennessee remains strong. According to the U.S. Bureau of Labor Statistics, Tennessee employs approximately 26,890 accountants and auditors, with projected growth expected to create thousands of new opportunities annually. This comprehensive guide outlines every requirement and step necessary to join this thriving professional community.
Tennessee CPA Quick Facts: 150 semester hours required • 30 hours in accounting • 24 hours in business • 1 year experience • Pass all 4 CPA exam sections with 75+ score
This guide provides detailed information on Tennessee CPA requirements and the exact steps to earn your license:
- Meet Education Requirements for Tennessee CPA Licensure
- Pass the Uniform CPA Examination in Tennessee
- Complete Required Professional Experience
- Apply for Your Tennessee CPA License
- Maintain Your License Through Continuing Professional Education
- Tennessee CPA Salary Information
- Frequently Asked Questions
1. Meet Education Requirements for Tennessee CPA Licensure
Tennessee CPA requirements begin with comprehensive educational preparation. The Tennessee State Board of Accountancy requires specific academic achievements to ensure that candidates possess the knowledge foundation necessary for professional practice.
Core Educational Requirements
To qualify for CPA licensure in Tennessee, candidates must complete:
- Bachelor’s degree or higher from an accredited institution
- 150 total semester hours (225 quarter hours) of college education
- Specific accounting and business coursework meeting state requirements
Accounting Education Requirements
Tennessee requires substantial accounting coursework to ensure professional competency:
Business Education Requirements
Beyond accounting, Tennessee mandates general business education:
Accepted Institutions and Accreditation
Tennessee recognizes degrees from institutions accredited by these regional bodies:
- Southern Association of Colleges and Schools Commission on Colleges (SACSCOC)
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Higher Learning Commission
- Northwest Commission on Colleges and Universities
- WASC Senior College and University Commission
For those considering their educational path, explore accredited accounting programs in Tennessee that meet state requirements.
International Education Evaluation
Candidates with foreign academic credentials must obtain course-by-course evaluations from approved services:
- NASBA International Evaluation Services
- Foreign Academic Credential Services, Inc.
- Josef Silny & Associates, Inc.
- World Education Services, Inc.
- International Education Research Foundation, Inc.
- International Consultants of Delaware, Inc.
- Center for Applied Research, Evaluation, and Education
- Academic Credentials Evaluation Institute
Submit evaluations directly to:
CPA Examination ServicesTennessee Coordinator
PO Box 198469
Nashville, TN 37219-8469
2. Pass the Uniform CPA Examination in Tennessee
The Uniform CPA Examination represents a critical milestone in meeting Tennessee CPA requirements. Tennessee allows candidates to begin the examination process when they are within 200 days of completing educational requirements.
CPA Exam Structure
The current CPA exam consists of four sections:
Tennessee CPA Exam Application Process
- Apply through the CPA Examination Services at NASBA’s Tennessee portal
- Submit required documentation:
- Official transcripts (sealed or electronic)
- Application fee: $170 initial fee
- Examination fees: $344.80 per section
- 2×2 photo taken within three months
- Certificate of Enrollment (if still in school)
- Receive Notice to Schedule (NTS) within 5-20 business days
- Schedule with Prometric within 6 months of NTS receipt
Tennessee Testing Locations
Prometric testing centers are conveniently located throughout Tennessee:
- Nashville – Central Tennessee access
- Memphis (Cordova) – West Tennessee region
- Knoxville – East Tennessee area
- Chattanooga – Southeast Tennessee
- Clarksville – North-central Tennessee
Score Requirements and Timeline
Tennessee CPA requirements mandate:
- Minimum score of 75 on each section
- Pass all four sections within an 18-month rolling period
- Credit expires after 18 months if not all sections are passed
3. Complete Required Professional Experience
Professional experience is a crucial component of Tennessee CPA requirements, ensuring that candidates develop practical skills under the supervision of qualified professionals.
Experience Requirements Overview
Qualifying Experience Areas
Tennessee accepts experience gained in:
- Public Accounting – Audit, tax, consulting services
- Industry – Corporate accounting, financial reporting, internal audit
- Government – Federal, state, or local government accounting
- Academia – Teaching accounting at accredited institutions
Special Requirements for Attest Services
CPAs planning to sign audit reports must complete:
- Two years of experience within the last 10 years
- Experience specifically in audits, reviews, and compilations
- Work under the supervision of a CPA authorized to perform attest services
Ethics Examination Requirement
All candidates must pass the AICPA Professional Ethics exam:
- Minimum score: 90%
- Self-study format available through AICPA or the Tennessee Society of CPAs
- Covers professional conduct and ethical standards
4. Apply for Your Tennessee CPA License
After meeting education, examination, and experience requirements, candidates can apply for Tennessee CPA licensure through the state board.
License Application Checklist
Ensure completion of all Tennessee CPA requirements:
Application Process
- Receive application from the Tennessee State Board of Accountancy after passing exams
- Complete experience affidavit with CPA supervisor verification
- Submit application with $100 fee to:
Tennessee State Board of Accountancy
500 James Robertson Parkway
Nashville, TN 37243-1141 - Receive a license upon approval (issued continuously)
- Obtain display certificate (issued quarterly)
Reciprocity and Transfer Options
Substantial Equivalency
CPAs licensed in states with substantially equivalent requirements can practice in Tennessee without obtaining a Tennessee license if their primary business location is outside Tennessee.
Reciprocity Application
For states without substantial equivalency, candidates must demonstrate:
- Four years of qualifying experience within 10 years
- Compliance with Tennessee CPE requirements if licensed over 4 years
- Good standing in the home state
International Reciprocity
Holders of equivalent designations from countries with which we have a mutual recognition agreement (Australia, Canada, Hong Kong, Ireland, Mexico, New Zealand) may apply after passing the International Qualification Examination (IQEX).
5. Maintain Your License Through Continuing Professional Education
Tennessee CPA requirements extend beyond initial licensure to ensure ongoing professional competency through continuing education.
CPE Requirements Overview
Specialized CPE Requirements
- Attest Services Providers: 20 hours in attest and accounting theory within the 40 technical hours
- Expert Witnesses: 20 hours in the specific area of expert testimony
- Ethics Course: Must be board-approved, Tennessee-specific ethics
License Renewal Process
- Renewal period: Biennially on December 31
- Renewal fee: $120 every two years
- Methods: Online at the Tennessee renewal portal or a paper form
- Documentation: Maintain CPE records for 5 years
- Audit risk: 10% of renewals selected for CPE audit
CPE Exemptions
Exemptions available for:
- CPAs age 70 or older
- Disability lasting 6+ months
- Active military duty (if not performing accounting services)
6. Tennessee CPA Salary Information
Understanding compensation expectations helps aspiring CPAs evaluate the return on their educational and professional investment. Tennessee offers competitive salaries that reflect the value of CPA credentials.
Statewide Accountant and Auditor Salaries
Major Metropolitan Area Salaries
Tennessee’s major cities offer varying compensation levels based on local market conditions:
Career Progression and Salary Growth
CPA certification typically provides significant salary advantages:
- Entry-level CPAs often start 10-15% above non-certified accountants
- Mid-career progression accelerates with CPA credentials
- Senior positions frequently require CPA licensure
- Partnership opportunities in public accounting firms typically require CPA status
For those beginning their accounting journey, understanding how to become an accountant provides essential foundational information for career planning.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
7. Frequently Asked Questions
How long does it take to become a CPA in Tennessee?
The typical timeline ranges from 5-7 years, including: 4-5 years for education (bachelor’s degree plus additional credits for the 150-hour requirement), 6-18 months for CPA exam preparation and testing, and 1 year minimum for required experience. However, accelerated programs and dedicated study can shorten this timeline.
Can I start the CPA exam before graduating in Tennessee?
Yes, Tennessee allows candidates to apply for the CPA exam when they are within 200 days of completing educational requirements. You’ll need to submit a Certificate of Enrollment signed by your institution confirming your expected graduation date.
What happens if I don’t pass all the CPA exam sections within 18 months?
If you don’t pass all four sections within the 18-month window, credit for the earliest passed section expires. You’ll need to retake that section while maintaining the 18-month window for all four sections. Planning your exam schedule strategically helps avoid this situation.
Do I need to live in Tennessee to get a Tennessee CPA license?
No, Tennessee doesn’t require state residency for CPA licensure. You don’t need to be a U.S. citizen, a resident of Tennessee, or employed in the state. However, you do need a Social Security number or a valid taxpayer identification.
How do Tennessee CPA requirements compare to those of other states?
Tennessee’s requirements align with most states: 150 education hours, passing the CPA exam, and one year of experience. Some states require two years of experience or have different coursework requirements. Tennessee’s one-year experience requirement makes it relatively accessible compared to the stricter requirements of other states.
What if my transcripts show different names due to marriage or legal name change?
Submit transcripts as issued by your institution, along with legal documentation showing your name change (e.g., marriage certificate, court order). Contact CPA Examination Services to ensure proper matching of your educational records.
Can online accounting courses count toward Tennessee CPA requirements?
Yes, online courses are acceptable if they appear on official transcripts from accredited institutions. Tennessee accepts correspondence courses, CLEP credits, pass/fail grades, and online coursework that an accredited college or university has granted credit.
What accounting software skills should I develop while meeting education requirements?
While not explicitly required, proficiency in software like QuickBooks, Excel, tax preparation software, and audit tools significantly enhances employability. Many Tennessee employers expect CPA candidates to possess practical technology skills in addition to traditional accounting knowledge.
How often does the Tennessee Board audit CPE compliance?
The Tennessee State Board of Accountancy randomly selects 10% of renewing licensees for a CPE audit each year. Selected CPAs must submit documentation for all CPE hours claimed during the previous two-year reporting period.
What should I do if I’m licensed in another state but want to practice in Tennessee?
If your home state has substantially equivalent CPA requirements and your primary business location remains outside Tennessee, you can practice in Tennessee without obtaining a Tennessee license. Otherwise, apply for reciprocity by demonstrating four years of experience and meeting other reciprocity requirements.
Start Your Tennessee CPA Journey
Achieving CPA licensure in Tennessee opens doors to a diverse range of career opportunities across the state’s dynamic economy. From Nashville’s healthcare headquarters to Memphis’s logistics centers, Tennessee CPAs contribute to business success while building rewarding careers.
Success begins with understanding Tennessee CPA requirements and creating a strategic plan. Whether you’re just starting your accounting education or preparing for the CPA exam, staying informed about current requirements ensures efficient progress toward your professional goals.
Next Steps
- Evaluate your current education against Tennessee’s 150-hour requirement
- Research CPA review courses to prepare for the Uniform CPA Examination
- Connect with Tennessee CPAs through the Tennessee Society of CPAs
- Plan your experience requirements with potential employers
- Stay informed about requirement changes through the Tennessee State Board of Accountancy
Ready to begin? Explore accredited accounting programs in Tennessee or learn more about the CPA certification process to take your first step toward becoming a Tennessee CPA.
