CPA Licensure Requirements

Tennessee Board of Accountancy

Review CPA licensure requirements, education evaluation requirements, document submission guidelines, and other important information for internationally educated accounting applicants seeking CPA licensure in this state.

Tennessee Board of Accountancy

To become a Certified Public Accountant (CPA) in Tennessee, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.

Tennessee CPA Exam Requirements

To qualify for the CPA Exam in Tennessee, you must meet the following criteria

Educational Requirements

Bachelor’s Degree or higher, must include:

  • Complete 150 semester units (225 quarter units)
  • 30 semester units in accounting-related subjects such as Principles or Introductory of Accounting, Financial Accounting, Auditing, Taxation, etc. with 24 semester hours at the upper-level
  • Not more than 9 semester credits may be internship program
  • 24 semester units in business-related subjects such as Calculus, Business Communication, Business Law, Management, Finance, Marketing, etc.

Tennessee CPA Licensure Requirements

To earn a CPA license in Tennessee, applicants must fulfill the following requirements:

Work Experience

  • Complete at least one year of relevant experience, which includes providing services or advice involving, such as Accounting, Attestation, Management advisory, Financial advisory, Taxation, and Consulting skills
  • Experience must be verified by a CPA licensed in a U.S. jurisdiction through employment in government, industry, academia, or public practice.

Ethics Examination

  • Candidates are required to achieve a score of 90 or higher on the AICPA Professional Conduct and Ethics Course.

Residency Requirements

  • Candidate doesn’t need to be a U.S. citizen, Green Card holder, or a resident of Tennessee, nor is employment in the state required.

Important Notice:

State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.

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