Continuing Education

80 approved hours every two (2) years with a minimum of  20 hours in each year. Of those 80 hours, at least 40 must be in technical subjects (see chart below). 

- If performing attest services, including compilations, at least 20 of the 40 technical hours must be in the Accounting and Auditing category. 

- If providing expert witness testimony, at least 20 hours must be in the general area in which the court deems you an expert, such as tax, auditing, etc.

The Ethics requirement for license renewal is two (2) hours of Board-approved state-specific ethics earned during every two-year licensing period.

First Renewal Exceptions:

- New CPAs granted a license in the same year as the first renewal have no CPE requirements for the first renewal. 

- New CPAs who have held a license for more than one year, but less than the full two-year reporting period must earn at least 40 hours of Board-approved State Ethics for the first renewal. There is no yearly minimum for this requirement. 

CPE credit may be allowed for the successful completion of exams approved by the Board. Credit will be awarded at a rate of five (5) times the length of each exam taken and limited to fifty percent (50%) of the total CPE required under Rule 0020-05-.03

Approved CPE hours are earned through sponsors listed on the National Registry, or through exempt sponsors such as:

- Professional accounting organizations like AICPA, Tennessee Society of Certified Public Accountants (TSCPA), Tennessee Association of Accountants (TAA), Institute of Management Accountants (IMA), or other similar organizations approved by the Board;

- Accredited universities or colleges;

- Firms or other entities that offer organized in-firm or in-house CPE programs for their employees and clients without charge;

- Governmental entities

All self-study course providers, except those offered by the AICPA or state CPA societies, must have each course quality-assured by NASBA. NASBA’s Quality Assurance Service (QAS) Program has been designated by the Board to establish the registration process and enforcement of QAS. Licensees may visit the National Registry to verify QAS providers and courses.

Please contact the Board if you are unsure about the sponsor’s status.

You may request pre-approval of CPE credits, which are industry-specific or offered on a limited basis and provided by a non-registered sponsor. A request may be made once during each CPE reporting period, and for no more than sixteen (16) hours of credit. You must receive approval from the Board prior to attending the course. You may submit your request and upload the associated course information through your online CORE account.
 

Having completed a renewal reporting period in which you earned more than the required hours, you may apply a portion of the overage to the next renewal. CPE carried forward will help fulfill the requirement for 80 overall hours only and does not help meet the requirement for yearly minimums, technical CPE, or other benchmarks.
If you have exceeded the requirement of 80 hours in a regular two-year reporting period, you may apply up to 24 hours to the subsequent reporting period. If you have exceeded the requirement of 40 hours in a shortened reporting period for new licensees, you may apply up to 12 hours to the subsequent reporting period.

Please note that you must have actually earned more than the required hours in a given reporting period in order to consider the excess hours for carryover. Do not count previously carried hours in this assessment.
 

The Board may grant a CPE extension for prolonged health issues, military service/deployment, natural disasters, and other similar good cause.  A request for extension must be submitted prior to the license expiration date.  Requests submitted after the 12/31 expiration date will not be considered.  Apply for an extension through your online CORE account.

The request must include a statement regarding the reason for the request, and you may attach supporting documentation if needed.  

Renewing CPAs with a Continuing Professional Education (CPE) requirement must submit a list of credits with the license renewal.  Those licensees form the pool from which a random list of CPAs is chosen for an audit of education credits.  Members of the Board of Accountancy and CPA staff members are audited for each renewal cycle.

Licensees are notified by email of their selection and are required to submit confirmation of the credits earned for renewal.

If selected for audit you must log in to your CORE account and submit your response. This is the same account used to renew your license. Select “Update License or Permit” from the home screen and look for “CPE Audit” in the list of applications.

Documentation of your CPE credits should be one of the following:

• Certificates of completion, ideally combined into one PDF document;
•  A learning transcript issued by the CPE provider; or
•  Indication that your credits are stored in your NASBA Audit Service account

CPE Requirements and Penalty hours

If a review of your CPE shows you to be deficient, Board staff will contact you to explain the penalty hours assessed and give you a due date for completion of any missing hours and/or penalty CPE.  Eight (8) CPE penalty hours will be assessed for each benchmark missed.  Minimum requirements are:

• 80 total hours
• 20 hours in each of the two reporting years
• 40 hours in technical fields of study
• 2 hours of Board-approved Tennessee State Ethics
• 20 hours in A&A (if you perform attest services)
• 20 hours in area of expertise (if serving as an expert witness)

Carryover CPE

Did you apply excess hours from the previous period correctly?

If you earned more than 80 hours in the previous period, you may carry forward up to 24 excess hours.  CPE carried forward will help fulfill the requirement for 80 overall hours only and does not help meet the requirement for yearly minimums, technical CPE, or other benchmarks.

Please note that you must have actually earned more than the required hours in a given reporting period in order to consider the excess hours for carryover. Do not count previously carried hours in this assessment. 

Home State Exemption

This exemption is available to non-resident CPAs who have a TN license but live, work, and hold a license issued by the home state.  These CPAs are compliant with Tennessee’s CPE renewal requirements if compliant with the home state, provided the home state requires an ethics credit for renewal.  If you claim Home State Exemption, you will be asked to enter the license information from your home state.

Common Issues

• Email address / mailing address /phone number on file not updated
  • Submit a request to update your address through your CORE account
• CPE certificates are saved on employer's server and cannot be accessed after leaving
  • You must keep record of your CPE for five years—don’t depend on anyone else to maintain your records.
• CPE certificates don’t include two hours of state ethics
  • Only one course satisfies the requirement.  View a list of approved sponsors.
• CPE earned from a non-NASBA registered or otherwise exempted CPE provider
  • If not listed on the NASBA Registry, a CPE sponsor must qualify for an exemption.  This includes:
    • Universities
    • Employer CPA firms offering classes for free
    • State CPA Societies or other organizations approved by the Board
    • Government entities