Continuing Education

• 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 requirement 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, including 20 technical hours and two 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

First Renewal Exceptions:

• New CPAs granted a license in the same year as the first renewal have no CPE requirement 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, including 20 technical hours and two hours of Board-approved State Ethics for the first renewal. There is no yearly minimum for this requirement.
   

Approved CPE hours are earned through sponsors listed on the National Registry found here: https://www.nasbaregistry.org/sponsor-list, 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.  

The Board annually selects 10% of renewing licenses at random for an audit of Continuing Professional Education (CPE) credits. If chosen for audit, you are required to submit documentation of CPE credits earned in the previous two-year reporting period.

If selected for audit, you will receive notification and instructions by mail and email. Audit notifications are typically sent in early May of each year.

All audit responses must be submitted through your online CORE account.