10 Jan Tennessee CPA Exam & License Requirements
Tennessee requires the 150 credit hours to sit for the CPA exam, however, CPA candidates may sit for the exam within 200 days of meeting this requirement. The work experience requirements are quite flexible and can be met by working for 1 year in a number of different industries such as finance, audit, management advisory, tax and consulting.
To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:
- Minimum age: None
- U.S. Residency NOT Required
- State Residency NOT required
- Bachelor degree or higher
- 150 credit hours, or within 200 days of completion of this requirement
- Accounting courses: 24 semester hours with at least 12 hours from upper-division level courses
- Business courses: 24 semester hours with at least 12 hours from upper-division level courses. Courses may include business law, algebra, calculus, statistics, probability, economics, finance, management, marketing, computer/information systems, ethics, business communications.
TN CPA License Requirements
- 150 semester unites
- Accounting: 30 semester hours with at least 24 from upper-division level
- At least 2,000 hours of experience earned in no less than 1 year or more than 3 years
- Qualifying experience includes providing services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills
- Employment in industry, government, academia or public practice is acceptable
- Must have been accrued within the 10 years immediately preceding the application for licensure
- Licensees who sign reports on financial statements on behalf of a firm must have provided 2 years of experience in the last ten years in compilations, reviews, and audits.
- Passing of the AICPA ethics exam
- Course costs $149 or $119 for AICPA members
- Must have completed within 2 years of certification application
Tennessee CPA Exam Fees
The cost to take all four sections of the CPA exam in Tennessee is $743 plus the initial $155 application fee. The re-examination registration fee varies from $75 – $120 depending on the number of sections you are signing up for.
|Auditing and Attestation (AUD)||$195.35|
|Business Environment and Concepts (BEC)||$176.25|
|Financial Accounting and Reporting (FAR)||$195.35|
**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Tennessee expires 6 months after issuance.
Additional CPA Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Pass AICPA Ethics Exam
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee
TN Exam Information and Resources
For more details, please contact:
Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141
Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.
It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board. If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!