Tennessee CPA Exam Requirements (2026)
Tennessee requires 150 semester hours and one year of experience. The Tennessee State Board of Accountancy manages the CPA licensing process for the Volunteer State.
Quick answer
Tennessee requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the Tennessee State Board of Accountancy.
150 hrs
Education
semester hours
1 yr
Experience
either
$50
Application Fee
state board
80 hrs
CPE
biennial
Licensing Timeline
Steps to CPA License in Tennessee
1. Complete Education Requirements
Earn 150 semester hours with at least 30 hours of accounting coursework.
2. Apply for the CPA Exam
Apply through NASBA and the Tennessee Board of Accountancy.
3. Schedule and Pass the CPA Exam
Pass all four sections within 30 months.
4. Gain Professional Experience
Complete one year of supervised accounting experience.
5. Complete Ethics Requirements
Pass the AICPA Professional Ethics exam.
6. Apply for Your CPA License
Submit your license application to the Tennessee board.
Fee Breakdown
| Fee Type | Amount |
|---|---|
| State Application Fee | $50 |
| Exam Fee (per section) | $238 |
| Total Exam Fees (4 sections) | $952 |
| Estimated Total (exam only) | $1002 |
Your Tennessee CPA Checklist
0/6 completeEarn 150 semester hours with at least 30 hours of accounting coursework.
What makes Tennessee unique
- •Tennessee has no state income tax on wages, attractive for CPAs.
- •The state requires 30 semester hours of accounting.
- •Biennial CPE of 80 hours with 2 hours of ethics.
Education Requirements
Tennessee requires 150 semester hours from an accredited institution, including 30 semester hours of accounting. Vanderbilt University, the University of Tennessee, and other state institutions offer strong accounting programs. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
The accounting curriculum must cover financial accounting, auditing, taxation, and management accounting. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.
CPA Exam and Experience
Tennessee candidates apply through NASBA and test at Prometric centers in Nashville, Memphis, Knoxville, and Chattanooga. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
One year of accounting experience under CPA supervision is required. Nashville's growing economy provides expanding accounting opportunities. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
Fees and Licensing
Tennessee's application fee is approximately $50. Total first-attempt costs are about $1,003. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.
The lack of state income tax on wages is a significant financial advantage for Tennessee CPAs. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
Continuing Professional Education
Tennessee CPAs must complete 80 hours of CPE every two years, including 2 hours of ethics. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.
The Tennessee Society of CPAs offers CPE programming. Documentation should be retained for audit purposes. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines. Each core and discipline section of the exam features its own unique testing style, specific cognitive demands, and Blueprint weightings. Adapting your study strategies to match these section-specific differences ensures that you do not waste effort on irrelevant details or miss high-yield concepts.
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Start Practicing FreeFrequently Asked Questions
- Can I sit for the CPA exam with 120 hours in Tennessee?
- Yes. Tennessee allows candidates to sit with 120 hours, but 150 are needed for licensure.
- Does Tennessee have a state income tax?
- Tennessee does not have a state income tax on wages, making it attractive for CPA practitioners.
- What experience does Tennessee accept?
- Tennessee accepts experience in public, industry, government, or academic accounting under CPA supervision.