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Tennessee CPA Requirements (Rules on Exam and Licensing)

Tennessee CPA requirementsThe Tennessee CPA requirements mirror those found in many other jurisdictions. For example, regarding the CPA education requirements, Tennessee has a typical 150 credit hour requirement with a slightly strict rule on the number of accounting courses.

Having said that, the CPA working experience requirements in Tennessee is relatively flexible and one of our readers qualified with a general “finance” job instead of accounting. The CPA who will verify your experience does not need to be your supervisor, which should also make it easier for applicants. And finally, the Tennessee CPA requirements will change in 2026 when the state adds an additional path to earning your CPA license.

Tennessee CPA Requirements

A reader was kind enough to share his experience about the process to become a CPA in Tennessee:

Hi Stephanie, thought I’d pass along this info. I just became a fully licensed CPA in state of TN. I have NOT had any previous work experience in an accounting firm. My work experience has been in finance and according to the BOA most work experience that is “accounting related” like consultancy, tax, finance will suffice. I do have a masters in accounting but I don’t think that matters. All that was necessary was a Licensed Active CPA sign off that he/she swears I worked in the position/field I stated on the application. The BOA also said I did not have to be a TN resident. Rules to meet CPE requirements have a few hours that are TN specific, like TN tax & TN law, but beyond that everything is smooth sailing.”

1. Education Requirements to Sit for the CPA Exam in TN

If you’re planning to become a CPA in Tennessee, you’ll need to meet the following CPA education requirements before you can site for the exam (as of 2025): 

  • Bachelor’s degree or above
  • Accounting courses: at least 18 credit hours from upper-division level courses (junior level or higher)

2. Additional Tennessee CPA Requirements for the License (2025)

Education

  • 150 credit hours of general higher education
  • At least 30 hours of accounting courses, including 24 at the upper level (junior level or higher)
  • At least 24 hours of business courses, including some math courses (algebra, calculus, statistics, probability, business communication, business law, economics, ethics, finance, management, technology or information systems, or marketing

Experience

The Tennessee board of public accountancy has flexible working experience requirements for the CPA license. Here is the list of acceptable experience:

  • 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.

Ethics Qualifications

3. New Pathways to CPA Licenses in Tennessee (2026)

Tennessee will offer two pathways to become a CPA starting on January 1, 2026:

  • Bachelor’s degree in accounting + 2 years of experience
  • Bachelor’s degree in accounting + 30 additional education hours (150 hours) + 1 year of experience

Basically, these new rules will allow CPA candidates to become a CPA if they only have a bachelor’s degree if they have additional years of experience. This new rule follows many other jurisdictions that are doing away with the so-called 150-hour rule.

4. Tennessee CPA Requirements on Residency & Age

  • 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

5. CPA Exam Fees in Tennessee

  • Education Evaluation Application Fee: $96.00
  • Exam Section Fee: $262.64

6. Continuing Education

CPE is required for license holders. Please click here for Tennessee CPA CPE requirements.

7. Other Useful Information

8. Contact

Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141

  • Email (exam questions): cpaes-tn@nasba.org
  • Email (licensing questions): Accountancy.Board@TN.Gov
  • Phone: (615) 741-2550; (888) 453-6150
  • Fax: (615) 532-8800

What if the Tennessee CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

 

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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