Key Requirements at a Glance
Education Hours
150 (traditional) or 120 (new pathway effective Jan 2026)
Accounting Coursework
18 upper-level accounting
Work Experience
1 year (traditional) or 2 years (120-hr pathway)
Ethics Exam
AICPA Ethics Exam
Tennessee-Specific Notes
New alternative pathway enacted April 2025. Effective Jan 2026: bachelor's (120 hrs) + 2 years experience + exam. Traditional 150-hour route remains. Mobility provisions for out-of-state CPAs effective July 2025.
Official State Board
The Tennessee State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.
Visit Tennessee State Board →Opens tn.gov/commerce/regboards/state-board-of-accountancy in a new window.
Becoming a CPA in Tennessee: The Three E's
Every U.S. jurisdiction, including Tennessee, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.
Education
Tennessee requires 150 (traditional) or 120 (new pathway effective Jan 2026) of education, including 18 upper-level accounting. Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.
Examination
All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. Prepare with PassTheCPANow for $79 →
Experience
Tennessee requires 1 year (traditional) or 2 years (120-hr pathway) of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.
Ethics
Ethics requirement: AICPA Ethics Exam. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.
Now That You Know the Requirements...
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