Tennessee CPA Requirements (2026): Exam and License
Tennessee exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
18 upper-level
Tennessee exam entry requires a qualifying bachelor’s or higher degree with 18 upper-division accounting credits. Internship credits cannot satisfy those 18 credits.
Check exam entryCheckpoint 2
Can I obtain the license?
Tennessee has two licensing paths from January 1, 2026: 150 credits with one year or 120 credits with two years, both with a qualifying degree and concentration.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Tennessee CPA Exam eligibility
Tennessee exam entry requires a qualifying bachelor’s or higher degree with 18 upper-division accounting credits. Internship credits cannot satisfy those 18 credits.
- The licensing concentration is larger than the exam-entry concentration.
- Use the current NASBA exam instructions for the 30-month credit guidance and application process.
Map your transcript
Tennessee accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 18 upper-division credits; internships excluded | Use the qualifying degree option | Bachelor’s or higher degree |
| License | 30 credits, including 24 upper-division | 24 credits | 120 or 150 total credits with corresponding experience |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Tennessee CPA license pathways
Tennessee has two licensing paths from January 1, 2026: 150 credits with one year or 120 credits with two years, both with a qualifying degree and concentration.
| Route / availability | Education | Experience |
|---|---|---|
| 150-credit route | Qualifying degree and 150 credits | 1 year |
| 120-credit route | Qualifying degree and 120 credits | 2 years |
- The licensing concentration uses 30 accounting credits, including 24 upper-division, and 24 business credits.
- All candidates must pass the CPA Exam and AICPA ethics exam. A master’s title does not create a separate third shortcut.
Dates that affect your decision
Planning for Tennessee CPA requirements in 2027
For 2027, use Tennessee’s two current paths and the distinct 18-credit exam gate rather than a national three-path template.
January 1, 2026
EffectiveTwo licensing paths
Use the board’s current 120/two-year and 150/one-year combinations.
Worked planning example
Internship credits in the exam accounting total
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your transcript appears to show 18 upper-division accounting credits only when internship credits are included.
What the rules mean
Tennessee excludes internship credits from that exam requirement.
Next action
Recalculate the qualifying accounting total, resolve any missing coursework, and separately map the 30/24 licensing concentration.
From education to an appointment
How to apply and prepare in Tennessee
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Tennessee CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Tennessee CPA Exam requirements in 2026?
- Tennessee exam entry requires a qualifying bachelor’s or higher degree with 18 upper-division accounting credits. Internship credits cannot satisfy those 18 credits. The licensing concentration is larger than the exam-entry concentration. Use the current NASBA exam instructions for the 30-month credit guidance and application process.
- Does Tennessee require 150 hours for CPA licensure in 2026?
- Tennessee has two licensing paths from January 1, 2026: 150 credits with one year or 120 credits with two years, both with a qualifying degree and concentration. 150-credit route: Qualifying degree and 150 credits; 1 year. 120-credit route: Qualifying degree and 120 credits; 2 years.
- How should I plan for Tennessee CPA requirements in 2027?
- For 2027, use Tennessee’s two current paths and the distinct 18-credit exam gate rather than a national three-path template.
- Are Tennessee exam eligibility and licensing the same?
- They are separate checkpoints. Tennessee excludes internship credits from that exam requirement. Recalculate the qualifying accounting total, resolve any missing coursework, and separately map the 30/24 licensing concentration.
- What should I confirm before applying in Tennessee?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Tennessee license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Tennessee requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.