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. PassTheCPANow currently covers the three Core sections (FAR, REG, AUD); BAR/ISC/TCP discipline coverage is in development. 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...
You still have to pass the hardest part — the exam itself. PassTheCPANow teaches pattern recognition for $79, versus $1,800–$6,000+ for traditional courses.
890 pattern-based MCQs • 60 textbook chapters • Lifetime access