Please note: The CPE Information provided in this section relates to CPAs only.
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Tennessee |
| Renewal Date: |
CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years |
| 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 |
| Required Hours: |
80 hours every 2 years, with a minimum of 20 per year. |
| Ethics Required: |
4 hours each reporting period (3 hrs general and 1hr in TN specific rule/law ethics) |
| Subject Breakdown: |
At least 40 hours in accounting, accounting ethics, attest, taxation, or management advisory services.
If engaged in attest function, at least 20 hours is required biennially in that subject area.
If providing expert witness testimony, 20 hours of CPE is required in that subject area biennially. |
| Credit Limits: |
The maximum credit for instructors & articles/books is 50% of total hours. Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited.
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.
CPE carryover is limited to 24 hours per reporting period and does not contribute to the 20 hour minimum requirement nor the 40 hour technical requirement.
Half credits are accepted after first hour. |
| Other State Policies: |
Self-study courses, the sponsors must be QAS-approved.
Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval: 1) 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); 2) Universities or colleges recognized under Rule 0020-2-.01; 3) Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge; 4) Governmental entities.
Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements. |
| Contact Info: |
Tennessee State Board of Accountancy
500 James Robertson Parkway
2nd Floor
Nashville, Tennessee 37243-1141
USA
Phone: 615-741-2550
Fax: 615-532-8800
Email: acct.info@state.tn.us
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| Web address: |
http://www.state.tn.us/commerce/boards/tnsba |
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