State CPA CPE Licensing Requirements

Tennessee CPA 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. MasterCPE does not have a TN ethics course.
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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