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Tennessee CPA Requirements (Rules on Exam and Licensing)
The 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
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 2026):
- 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 (2026)
Education
In addition to a bachelor’s degree, you need the following:
- 30 semester hours in accounting courses (at least 24 from upper-level courses)
- 24 semester hours in business courses
Plus, as of the beginning of 2026, Tennessee has two paths to license that require different levels of education and experience. This new rule follows many other jurisdictions that are doing away with the so-called 150-hour rule. 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.
- At least 120 credit hours of education if you have 2 years of professional experience
- At least 150 credit hours of education if you have 1 year of professional experience
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.
Plus, as mentioned above, you need 1 to 2 years of experience depending on your level of education.
Ethics Qualifications
- Pass the CPA ethics exam administrated by AICPA.
3. 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
4. CPA Exam Fees in Tennessee
- Education Evaluation Application Fee: $96.00
- Exam Section Fee: $262.64
- Exam Application Fee: $96.00
5. Continuing Education
CPE is required for license holders. Please click here for Tennessee CPA CPE requirements.
6. Other Useful Information
7. 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:
- CPA educational requirements: Rules, Obstacles and Solutions
- States with more flexible CPA experience requirements
- How to get extra credit hours for the 150-hour rule
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!
