License Renewal Date
CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years.

CPE Reporting Period
1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

General Requirement
80 hours, with a minimum of 20 per year.

Ethics Requirement
4 hours each reporting period. 1 of the 4 hours must be in Tennessee specific ethics.

Effective June 24, 2012 the ethics requirement will change as follows:

  • All license holders shall complete a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.
  • NOTE: TN CPA licenses expiring 12/31/12 may be renewed by completing either 4 hours of ethics with one being Tennessee State Specific OR 2 hours of Tennessee State Specific Ethics. CPA Licenses expiring 12/31/13 will need Two Hours of State Specific Ethics Education to be renewed.

Other Subject Area Requirements

  • At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services
  • If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
  • If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

Credit Limitations

  • The maximum credit for instructors is 50% of total hours. Instructors may receive up to three hours credit for each hour of class time.
  • Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. The maximum credit for published article/books is 50% of total hours. 
  • Self-study courses must be QAS approved or be offered by the AICPA or a State Society.
  • University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.  
  • Half credits are accepted after the first hour.
  • Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee's CPE. This limitation applies for the CMA, CISA and other similar exams approved by Board.
  • Reading professional journals and taking an exam on the reading is limited to 20% biennially or up to 16 hours.

Other State Policies

  • Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval:
    • Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
    • Universities or colleges recognized under Rule 0020-2-.01
    • Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge.
    • Governmental entities. Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS).

Home State Exemption
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. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal office is located by signing a statement certifying to that effect on the renewal application of this state. If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal of a license in this state. If the licensee’s state of residence does not have an ethics requirement, then the ethics requirement for Tennessee must be met.

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