Accountancy

Purpose

The Board of Accountancy was created in 1913 to regulate accountants in the State of Tennessee. The current requirements for the licensure or registration of certified public accountants and registered accounting firms can be found in Tennessee Code Annotated, Title 62, Chapter 1.

Mission

The mission of the Tennessee Board of Accountancy is to protect the public health, safety and welfare through the regulation of certified public accountants and registered accounting firms.

Pathways to CPA License

The Less is More Act of 2025 opens a new pathway to obtaining your CPA license, effective January 1, 2026.

A candidate for a CPA license must have a Bachelor’s (or higher) degree, with 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses.

• The current pathway to initial licensure requires 150 hours of education and one year of experience, as defined in Board rule. This pathway will not change with the effective date of the Less is MoreAct of 2025.
• The new pathway to initial licensure requires 120 hours of education and two years of experience, as defined in Board rule. This pathway will become effective January 1, 2026.

All candidates must pass the Uniform CPA Exam and the AICPA Professional Ethics exam.

License Renewal

CPA/PA licenses and firm permits with an expiration date of 12/31/2025 may submit a renewal application through 6/30/2026 . A late fee  will be assessed on 1/31/2026 for licenses not renewed within thirty (30) days of the expiration date.  Licenses not renewed within six (6) months of the  expiration date will be subject to reinstatement requirements.

Licensees must comply with all requirements before being able to renew.  Review the renewal requirements here.

State-Specific Ethics

Continuing Professional Education renewal requirements include two hours of state-specific ethics approved by the Board. Only approved sponsors may offer this course.  

Sign up for Notifications

Interested in receiving occasional e-notices from the Tennessee State Board of Accountancy? Sign up here to receive email and/or text notices of upcoming rule changes and other important matters.

Balance Sheet Newsletter

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Need help with an online application?

View these guides to register a new account and apply for a new license.

615-741-2550 | Accountancy.Board@TN.Gov