CPA Exam Candidate News

Tennessee State Board of Accountancy

Applying for the CPA Exam in Tennessee

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs are required to pass the Exam. Review the eligibility requirements in Tennessee and apply for the CPA Exam here.

Upcoming changes to the CPA Exam might impact your journey to CPA licensure.


Credit Extension and Transition Policy

Due to the limited testing schedule and delayed score releases expected in 2024, the Board will allow candidates with Uniform CPA Examination credit(s) on January 1, 2024, to have the credit(s) extended to June 30, 2025. No action is required by the candidate.  Candidates can expect their records to be updated by the end of January 2024.

The new CPA licensure model is a Core and Discipline model. The Board recognizes and maps the transition policy for CPA Exam sections passed under the current CPA Exam to credit under the 2024 CPA Exam. Candidates who will start taking the CPA Exam in 2023 but continue to take sections in 2024 should review this policy. To review more information related to CPA Evolution and the Core plus discipline licensure model, please visit


Credit Relief Initiative

In response to significant health,  economic, education, and travel disruptions resulting in CPA Examination
candidate hardships, the Tennessee State Board of Accountancy will consider individual candidate requests to extend credit periods through June 30, 2025, for CPA Examination credits that expired from January 30, 2020 through May 11, 2023, which have not been subsequently replaced by new credits for the same sections. 

If you have lost one or more CPA Exam credits during this time period you may request an extension of time for the lost credit(s).  Please complete this form to submit your request, including a description of the circumstances that led to the lost credit(s). The form can be submitted to our office via email at

Individuals approved for relief under this initiative can expect their records to be updated by the end of January 2024.

If you have already retaken and passed the lost section(s), there is no action to be taken.  Please contact the Board with questions about the Credit Relief Initiative at or 615-741-2550.