Tennessee CPA Requirements

Tennessee State Requirements & Education Options

General Requirement

Applicant must be of good moral character.

All CPA Exam scores shall expire ten (10) years after the first passing score is earned.

Military education, training or experience may be accepted for licensure if the Board determines that it is substantially equivalent to the qualifications required.

Education Requirement

General Course Requirements

Applicant must obtain a baccalaureate degree or higher, including 150 semester or 225 quarter hours from an accredited college or university.

Specific Course Requirements

The 150 semester hour requirement must include 30 semester hours in accounting education and 24 semester hours in general business education.

Applicant must obtain 24 semester hours of accounting education at the upper division level, junior level courses or higher. Click here to review the educational requirements in detail.

Effective November 10, 2016, internship credits up to six (6) semester hours will be eligible to be counted toward the 30 semester hours in accounting requirement for licensure.

Semester hour credits received from a class which dual credit is given may only be applied once towards this education requirement.