Tennessee CPA Requirements
Everything you need to become a CPA in Tennessee
Key Facts
- ✓120-credit pathway available since January 1, 2026 (SB 1316, "Less is More Act")
- ✓150-credit pathway also preserved
- ✓2 years experience required under 120-credit pathway
- ✓Past experience counts — does not reset on Jan 1, 2026
- ✓80 hours of CPE required every 2 years
*Tennessee offers a 120-credit pathway (SB 1316) with additional experience requirements. See Licensure Pathways below for details.
International Candidates: Tennessee does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Exam vs. Licensure: Tennessee requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 18 accounting credits, but must complete 30 for full licensure. Business credits: 0 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours
- •30 hours accounting (24 upper-division), 24 hours business
- •1 year of experience
- •90% on AICPA Professional Ethics Exam
120-Credit + Experience Pathway
Effective: January 1, 2026
- •120 semester hours including bachelor's degree
- •Accounting concentration (30 hours accounting, 24 upper-division; 24 hours business)
- •2 years of accounting experience (past experience counts — does not reset)
- •Experience within 10-year lookback period
- •"Less is More Act of 2025"
Tennessee State Board of Accountancy
Tennessee State Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Tennessee CPE & License Renewal
Frequently Asked Questions
Education Programs for Tennessee
11 programs meet CPA education requirements in Tennessee. Browse by category to find the right fit.
Online MAcc
4Auburn University
AACSBOnline Master of Accountancy (MAcc)
Liberty University
ACBSPOnline MS in Accounting
Southern Illinois University Carbondale
AACSBOnline Master of Accountancy (MAcc)
University of Georgia
AACSBOnline Master of Professional Accountancy
Campus MAcc
2150-Hour Pathways
3Related Resources
Planning your CPA journey in Tennessee? These guides can help.
Ready to Start Studying?
Find the perfect CPA review course for your Tennessee CPA journey.