How to Become a CPA in Tennessee 2026

To meet the Tennessee requirements to sit for the CPA exam, the Tennessee CPA education requirements must be attained first. For Tennessee applicants, you must have a bachelor’s degree and earn at least 18 semester or 27 quarter hours of accounting at the upper division excluding credits from internship programs.

To qualify for the CPA license, there are two pathways to initial licensure:
Pathway 1 requires 150 hours of education and one year of experience, and
Pathway 2 requires 120 hours of education and two years of experience.

Both pathways require a bachelor’s degree or higher with 30 semester hours in accounting, including 24 upper-division hours, and 24 semester hours in business courses.

You need to apply through NASBA’s CPA Portal / dashboard for Tennessee exam applications and advisory evaluations and submit all the educational transcript(s), Certificate of Enrolment, and/or foreign evaluations to CPA Examination Services.

Tennessee’s exam fees include a $96.00 education evaluation application fee, a $96.00 exam application fee, and a $262.64 exam section fee.

Once your transcripts and application have been approved, you can select the CPA exam you want to sign up for and pay the necessary fees using NASBA’s CPA Central website. Once you receive a Notice to Schedule (NTS), you may go to the Prometric website to schedule your exam(s). Each section examination fee is $262.64.

Click here to see a breakdown of the Tennessee CPA exam costs.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass each section with a score of 75 or higher within a rolling 30-month period. Tennessee currently retains credit for passed sections for 30 months from the date of score release.

The candidate must also meet the Tennessee CPA ethics exam requirements by passing the Professional Ethics: The AICPA’s Comprehensive Course For Licensure.

To meet the Tennessee CPA experience requirements, you need at least 2000 hours of experience, earned in no less than one year or more than three years which includes services or advice using; services for accounting, attest, management advisory, financial advisory, tax, or consulting skills, and employment from government, academia or public practice.

Tennessee now has two licensure pathways. Pathway 1 requires 150 hours of education and one year of experience. Pathway 2, effective January 1, 2026, requires 120 hours of education and two years of experience.

Both pathways require a bachelor’s degree or higher with 30 semester hours in accounting, including 24 upper-division hours, and 24 semester hours in business courses.

Once you have met all the requirements, you may apply to get your Tennessee CPA license through the Tennessee State Board of Accountancy and pay the initial CPA license application fee of $100.

Tennessee CPA licenses renew on a biennial cycle. Active renewal is $110, and a late renewal is $100. Licensees generally need 80 approved CPE hours every two years, with at least 20 hours in each year, at least 40 technical hours, and the required Tennessee state-specific ethics course.