Certified Public Accountant

Uniform CPA Exam Requirements

Review the latest CPA Exam news.

As a first-time exam applicant, you must have completed the following requirements:

1. A Baccalaureate or higher degree conferred by an accredited college or university; and

2. At least eighteen (18) semester or twenty-seven (27) quarter hours of accounting education at the upper division level, junior level courses or higher. Semester or quarter hours from internship programs may not be applied to the eighteen (18) semester or twenty-seven (27) quarter hours in accounting.

CPA Examination Services (CPAES), a National Association of State Boards of Accountancy division, administers the Uniform CPA Examination in 31 jurisdictions, including Tennessee. All transcripts and/or international evaluations must be submitted to CPAES directly from the school or evaluation service. 

You can apply for the CPA Exam or an Advisory Evaluation here: https://nasba.org/cpa-portal/. Next steps can be found below under “Initial License Requirements”.

For information specific to Tennessee, visit https://nasba.org/exams/cpaexam/tennessee/.

View the administration and score release schedule for the Core and Discipline exam sections here.

General information for CPA Exam candidates can be found in the CPA Exam Candidate Bulletin.

Review the most recent CPA Exam Blueprints to learn what to study. Within the Blueprints, you will find the following information for each Exam section:

- Content organized by Area, Group, and Topic, along with score weighting.

- Sample task statements that represent what you may be asked to do when testing.

- Skill levels at which tasks are tested.

- Reference materials that support the sample task statements.

- Number of item types you must complete (multiple-choice questions, task-based simulations, and written communication tasks).

- Score weighting of each item type.

Foreign Education Information

Applicants who obtained their education outside the United States must have that education evaluated by one of the following foreign credential evaluation services approved by the Board. Do not submit your application for the Exam until after your foreign education evaluation has been completed.

The Board has contracted with NASBA CPA Exam Services (CPAES) to ensure the total education received is in compliance with Tennessee's Law and Rules and is consistent with all other candidates. CPAES will review the education submitted and determine any shortfalls.  Candidates will need to correct any deficiencies before being approved.

Candidates who have passed the CPA Exam in another jurisdiction and earned a baccalaureate degree prior to sitting for the exam may apply for an original Tennessee CPA certificate via a transfer of those scores.

A candidate must satisfy the following requirements:

1. Pass all four (4) parts of the CPA examination in another state without obtaining a CPA license in that state. Candidates should request a transfer of grades from that State using the Transfer of Grades Request form.

2. Obtain a baccalaureate degree and at least 150 semester hours of education from an accredited college or university, and complete one year of experience satisfactory to the Board. The 150 semester hours must include at least 30 hours in accounting (24 of which must be upper division) and 24 hours in general business.

- Education credentials must be approved through the Academic Credential Evaluation service of NASBA. Candidates should apply for an educational evaluation on NASBA’s Licensing Page. Once the evaluation process is complete, an eligibility letter is sent directly to the Tennessee Board. A baccalaureate degree must have been earned prior to sitting for the exam.

3. Pass an ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better. The exam is available through AICPA or TSCPA.

4. Meet the Experience Requirement as outlined below in “Initial License Requirements”.

The National Association of State Boards of Accountancy (NASBA) transmits to the Board a candidate file containing CPA exam grades and the results of the education evaluation.

View a list of candidate files received by the Board.

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

Pathway 1 to initial licensure requires 150 hours of education and one year of experience, as defined in Board rule.  This pathway did not change with the effective date of the Less is More Act of 2025.

Pathway 2 to initial licensure requires 120 hours of education and two years of experience, as defined in Board rule.
 

Education Requirements: 

Must have a bachelor’s degree or higher, with 30 semester hours in accounting (24 of which must be in upper-division courses) and 24 semester hours in business courses.
 

Exam Requirements: 

1. Must pass the Uniform CPA Examination.

2. Must pass an ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better. The exam is available through AICPA or TSCPA.

The Tennessee State Board of Accountancy is notified when a candidate has met the education requirements and passed the Uniform CPA Examination. The National Association of State Boards of Accountancy (NASBA) transmits to the Board your candidate file containing CPA exam grades and education transcripts.

Currently, there is an 8-to-10-week delay from the time you are notified that you passed your last exam to the receipt of your candidate files. Please contact NASBA if you have questions about where you are in their process.

View a list of candidate files received by the Board.
 

Experience Requirements: 

The experience required to be demonstrated for issuance of an initial certificate pursuant to T.C.A. §62-1-106(f) shall meet the requirements listed below. You will be asked to upload your Work Experience Form with the online application.

1. Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax, or consulting skills.

2. Acceptable experience shall include employment in industry, government, academia, or public practice.
 

Application & Fees

After meeting all requirements and having confirmed the Board's receipt of your candidate file, you may apply for a Tennessee CPA license. You will be asked to upload your Ethics Exam Certificate with the online application.

Complete the “Initial Certified Public Accountant (CPA) Application” online at core.tn.gov. The fee for an initial application is $100.

Pursuant to the Eligibility Verification for Entitlements Act, Tenn. Code Ann. § 4-58-103, non-United States citizens applying for professional licensure must submit documents with their application that can be verified through the Systematic Alien Verification for Entitlements (SAVE) program to show that the applicant is authorized to work in the United States. Read more about the SAVE program.
 

To apply for a reciprocal license in Tennessee, an applicant must show that they hold a CPA license in good standing in another jurisdiction in the United States, and at the time the individual was licensed in another state, the individual showed evidence of having successfully completed the uniform CPA Exam.

The fee for a reciprocal license is $200.

International Reciprocity

CPA Examination Services (CPAES), a NASBA division, administers the Uniform CPA Examination in 31 jurisdictions, including Tennessee. CPAES also administers the International Uniform CPA Qualification Examination (IQEX) to accounting professionals who are members of non-US professional associations that have entered into mutual recognition agreements with the US International Qualifications Appraisal Board (IQAB).

If you currently hold a license issued by one of the entities below, and are interested in applying for a reciprocal license in Tennessee, please contact the Board at accountancy.board@tn.gov.

• South African Institute of Chartered Accountants
• CPA Australia
• Chartered Accountants Australia and New Zealand (CAANZ)
• CPA Canada (CPAC)
• Chartered Accountants Ireland (CAI)
• Institute of Certified Public Accountants in Ireland (CPA Ireland)
• Instituto Mexicano de Contadores Publicos (IMCP)