Tennessee CPE Requirements

The Tennessee State Board of Accountancy CPE requirements are noted below.

What is the Tennessee License Renewal Deadline?

By December 31 on even-numbered years, for those with an even license number.By December 31 on odd-numbered years, for those with an odd license number.

What is the Tennessee CPE Reporting Period?

Every other year, from January 1 to December 31, ending on even-numbered years for those with an even license number, and ending on odd-numbered years for those with an odd license number.

What are the Tennessee CPE Requirements?

80 hours are required for each two-year reporting period.

A minimum of 20 hours must be completed in any year.

At least 40 hours in technical subjects must be completed in each two-year period. This includes accounting, auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics or taxes.

If engaged in attest activities, then at least 20 of the 40 technical hours must be in accounting and auditing.

If providing expert witness testimony, then must take 20 hours in the area in which the court deems you to be an expert.

Up to 50% of the CPE requirement can come from the preparation of published articles and books.

The credit for service as a lecturer is up to three times the amount of instruction time.

What is the Tennessee Ethics Requirement?

Two hours per two-year reporting period in a Board-approved ethics course.

What Areas of Study are Allowed for Tennessee CPAs?

A continuing education program must be a learning opportunity that contributes to the licensee’s knowledge, ability, and/or competence to perform his or her professional responsibilities.

Allowable Tennessee Course Providers

The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered sponsor with NASBA-QAS. Go to AccountingTools Courses

Tennessee CPE Reciprocity

A non-resident licensee seeking renewal of a license in Tennessee shall meet the CPE requirement of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located.

Tennessee CPE Rule Reference

Rule 0020-05

Tennessee Board of Accountancy Address

500 James Robertson Parkway
Davy Crockett Tower
Nashville, TN 37243-1141
Phone: 615-741-2550
www.tn.gov/commerce/regboards/accountancy.html