Applying for your CPA in Tennessee is like a chess opening: your first few moves—verifying specific coursework and your supervisor's credentials—determine whether you control the board or get checkmated by a technicality months later. Many qualified candidates get rejected not for lack of knowledge, but for a simple misreading of the rules up front.
To become a CPA in Tennessee for 2026, you must pass all four CPA Exam sections within a 30-month window (sitting is allowed at 120 semester hours), complete 150 total semester hours for licensure, pass the AICPA's PETH ethics course with a 90% or higher, and document one year (2,000 hours) of qualifying accounting experience verified by a licensed CPA.
Key facts
- Passing score
- 75 (on a 0-99 scale) for each exam section.
- Exam sections
- FAR, AUD, REG, and one discipline (BAR, ISC, or TCP).
- Total credit hours
- 120 semester hours to sit, 150 to be licensed.
- Exam window
- 30 months (for sections passed after Jan 1, 2024).
- Experience required
- 2,000 hours (one year) of accounting experience.
- Official body
- Tennessee State Board of Accountancy.
Tennessee CPA Education Requirements: A Two-Stage Process
The education requirement is a two-stage process you must manage correctly to avoid delays. Tennessee allows you to sit for the exam before completing all education, a structure that trips up many candidates who don't plan for the second stage.
Requirements to Sit for the CPA Exam (120 Hours)
You can apply to take the Uniform CPA Examination in Tennessee once you have met these three criteria:
- A bachelor's degree from a regionally accredited college or university.
- A total of 120 semester hours.
- Specific Coursework: Within those 120 hours, you need a precise course concentration.
- 24 semester hours in upper-division accounting courses. These must be courses beyond the introductory or principles level.
- 24 semester hours in general business courses, such as economics, finance, business law, management, and marketing.
Requirements for Full Licensure (150 Hours)
After you pass all four sections of the exam, you still cannot use the CPA designation. To become licensed, you must meet the full 150-hour rule by completing an additional 30 semester hours. These credits can be in any subject, but many candidates pursue a Master of Accountancy or take advanced business electives to satisfy this requirement.
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Decision Tree: Are You Eligible to Sit?
Let's walk through a real-world scenario to see if a candidate is ready.
Candidate Profile: Sarah just graduated with a Bachelor of Science in Business Administration with an Accounting concentration. Her transcript shows 128 total semester hours. Step 1: Total Hours Check (to Sit)- Condition: Does Sarah have at least 120 total semester hours?
- Threshold: Yes, 128 is greater than 120.
- Action: She meets the minimum hour requirement. Proceed.
- Condition: Does she have 24 semester hours of upper-division accounting?
- Transcript Review:
- Principles of Financial Accounting (3 credits) - DOES NOT COUNT
- Principles of Managerial Accounting (3 credits) - DOES NOT COUNT
- Intermediate Accounting I & II (6 credits) - COUNTS
- Federal Income Tax (3 credits) - COUNTS
- Auditing & Assurance Services (3 credits) - COUNTS
- Cost Accounting (3 credits) - COUNTS
- Accounting Information Systems (3 credits) - COUNTS
- Governmental Accounting (3 credits) - COUNTS
- Calculation: 6 + 3 + 3 + 3 + 3 + 3 = 21 qualifying credits.
- Threshold: No, 21 is less than 24.
- Action: STOP. Sarah is not yet eligible to sit. She needs one more 3-credit upper-division accounting course.
- Condition: Assuming Sarah takes another accounting course, does she have 24 hours of general business courses?
- Transcript Review:
- Macroeconomics (3 credits)
- Business Finance (3 credits)
- Business Law (3 credits)
- Principles of Management (3 credits)
- Marketing (3 credits)
- Business Analytics (3 credits)
- Operations Management (3 credits)
- Strategic Management (3 credits)
- Calculation: 8 courses x 3 credits = 24 qualifying business credits.
- Threshold: Yes, 24 equals 24.
- Action: Once she completes one more upper-division accounting course, Sarah will be eligible to apply.
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Check Your State’s Exact CPA Exam Requirements
Every state has different credit hour, ethics, and residency rules. Use our 55-jurisdiction checker to verify your eligibility before applying.
Tennessee CPA Exam Requirements
Passing the exam involves more than just the four-part test; you also need to clear a separate, specific ethics hurdle.
The Uniform CPA Examination and the 30-Month Window
This is the main event. You must pass all four sections within a rolling 30-month window. This is a recent, favorable change from the old 18-month rule for any candidate who passed their first section on or after January 1, 2024. The clock starts ticking the moment you pass your first section.
- Core Sections (Pass all three):
- Financial Accounting and Reporting (FAR)
- Auditing and Attestation (AUD)
- Taxation and Regulation (REG)
- Discipline Section (Choose one):
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Each section requires dedicated study. With over 9,500 practice questions and simulations, VoraPrep is designed to build the critical thinking skills needed for success. Plan your study strategy by reviewing the official CPA exam format.
The PETH Ethics Course
This is a critical step for licensure in Tennessee. After passing the Uniform CPA Exam but before applying for your license, you must pass the Professional Ethics: The AICPA’s Comprehensive Course (PETH).
- Format: It is a self-study, open-book course and exam administered by the AICPA.
- Content: The exam tests your knowledge of the AICPA Code of Professional Conduct. Our study guide on AICPA Statements on Standards for Tax Services covers related principles.
- Passing Score: A score of 90% or higher is required.
- Timing: Most candidates complete this after their final exam section. Do not delay this step; your license application is incomplete without it.
Tennessee CPA Experience Requirements
You must prove you can apply your knowledge in a professional setting to earn your license. Tennessee requires you to complete one year of qualifying experience, defined as 2,000 hours of full-time or equivalent part-time work. This experience must be gained over a period of not less than one year but not more than three years.
What Type of Work Qualifies?
Your work must involve the use of skills in accounting, attest services, taxation, or consulting. The Board is looking for experience that requires professional judgment and application of accounting principles.
- Public Accounting: The most traditional path, including audit, tax, and advisory services.
- Corporate (Industry): Roles in financial reporting, internal audit, corporate tax, and FP&A.
- Government: Positions with state or federal audit agencies or financial management roles.
- Academia: Teaching upper-level accounting courses at an accredited institution can qualify, but the verifying CPA must be a department head or dean who is also a licensed CPA.
Who Can Verify Your Experience?
Your 2,000 hours must be supervised and verified by an active U.S. licensed CPA. This individual will sign your Experience Verification Form, attesting to your job duties and employment duration. The verifying CPA does not need to be licensed in Tennessee, but they must hold an active license in good standing in another U.S. jurisdiction.
The Common Trap: A candidate works for two years as a staff accountant. Their direct manager is the Controller, who is not a CPA. The CFO is a licensed CPA but only reviews their work quarterly. Why it's a tempting wrong answer: The candidate believes having any CPA in the company is sufficient. The Board, however, requires the verifying CPA to have adequate knowledge of the candidate's work to properly supervise and evaluate it. If the CFO cannot attest to the specifics of the candidate's day-to-day professional duties, the Board may reject the experience. It is your responsibility to ensure your direct supervisor or someone with regular oversight of your work is an active CPA.Application Process and Fees
The process involves multiple agencies, so stay organized. NASBA handles exam applications, Prometric administers the tests, and the Tennessee State Board of Accountancy issues the final license.
- Initial Application (to NASBA): Create an account on the NASBA CPA Portal and submit official transcripts for evaluation against the 120-hour requirement to sit.
- Receive Your Notice to Schedule (NTS): Once NASBA approves your application, you will pay your exam fees and receive an NTS, which is valid for six months.
- Schedule with Prometric: Use your NTS ID to book your exam dates at a Prometric testing center. Schedule promptly; if your NTS expires, you forfeit all fees paid for those sections.
- Application for Licensure (to the TN Board): After passing all exams, passing the PETH course, meeting the 150-hour rule, and completing your experience, you will submit the Application for Certificate to the Tennessee State Board of Accountancy.
Budget Snapshot for 2026 CPA Candidates
| Item | Approximate Cost (USD) | Notes |
|---|---|---|
| Initial Application (NASBA) | $175 | One-time fee for first-time applicants. |
| FAR Exam Section | ~$250 | Fees are subject to change per section. |
| AUD Exam Section | ~$250 | Check NASBA for current rates. |
| REG Exam Section | ~$250 | Fees are per section. |
| Discipline Exam Section | ~$250 | BAR, ISC, or TCP. |
| PETH Ethics Course | $199 - $279 | Price varies for AICPA members vs. non-members. |
| Initial License Application (TN Board) | $100 | Fee to issue the initial license. |
| Total Estimated Initial Costs | ~$1,475 - $1,555 | Does not include a review course. |
These costs are just for the application and exam process. A quality review course is a necessary investment. VoraPrep offers a comprehensive platform for an affordable $29/month or $249/year, a fraction of the cost of traditional providers.
What if I'm a CPA in Another State? (Reciprocity)
If you hold an active CPA license in another U.S. state, Tennessee grants licensure by reciprocity if your home state's requirements are substantially equivalent to Tennessee's. This is typically a smooth process. You will need to apply to the Tennessee Board, provide verification of your existing license, and pass a background check.
International candidates must have their academic credentials evaluated by NASBA International Evaluation Services (NIES) to determine U.S. equivalency before applying to sit for the exam.
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