State CPE Licensing Requirements

Tennessee CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted:       Yes, the courses must be QAS approved and MasterCPE is an approved QAS sponsor (#112530).
 
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, with a minimum of 20 per year.
 
Ethics Required:       All license holders shall complete a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.
 
Subject Rqmts:      
  • At least 40 hours in Accounting, Accounting Ethics, attest, taxation, or management advisory services
  • If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing.
  • If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.
 
Credit Limits:      
  • The maximum credit for instructors is 50% of total hours. Instructors may receive up to three hours credit for each hour of class time.
  • Authorship credits must have a copy of the published article or book available to be provided to the Board if CPE records are audited. The maximum credit for published article/books is 50% of total hours.
  • Self-study courses must be QAS approved or be offered by the AICPA or a State Society.
  • University or college courses. Credit Courses: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
  • Half credits are accepted after the first hour.
  • 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.
 
Other Policies:      
 
Contact Info:      
Tennessee State Board of Accountancy
500 James Robertson Parkway
Davy Crockett Tower
Nashville, TN 37243-1141
Phone: 615-741-2550
Fax: 615-532-8800
 
Web address:       http://www.tn.gov/commerce/section/accountancy
 

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