Tennessee

Tennessee CPE Requirements:

All even numbered licenses expire on December 31 of each even numbered year and all odd numbered licenses expire on December 31 of each odd numbered year. In order to renew, active CPA certificate holders must complete 80 hours of CPE every two years by December 31 of their renewal year, with a minimum of 20 hours in each year.

Special Requirements/Limitations:

At least 40 of the 80 hours must be in accounting/auditing, tax, or management advisory services. If performing attest services (including compilations), 20 of those 40 hours must be in accounting/auditing. If providing expert witness testimony, 20 hours must be in the general area in which the court deems the licensee to be an expert, such as tax, auditing, etc.

Licensees must have a two-hour ethics CPE requirement within their eighty-hour requirement. Please note: The Tennessee Board has decided that the ethics course must be developed by the TN Society of CPAs. Please consult the Board website for availability.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Tennessee?

Yes. Self-study courses will qualify for CPE credit only if approved by the NASBA Quality Assurance Service (QAS). As a member of NASBA’s QAS sponsor approval program, our courses are accepted for credit in Tennessee.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, TN 37243-1141
Phone: (615) 741-2550
Fax: (615) 532-8800
Website: https://www.tn.gov/commerce/section/accountancy