Reinstatement & Other Resources
Licenses that have expired for more than six (6) months must go through the reinstatement process.
CPA License
Apply through your CORE account.
CPE Requirement
1. All eighty (80) hours must be in technical fields of study.
2. The CPE must include two (2) hours of Tennessee State-Specific Ethics.
3. All credits must be earned in the six (6) months immediately preceding the application date.
4. CPE earned for reinstatement is penalty CPE and cannot be applied to renewal requirements.
Fee
The application fee for reinstatement is $250.00
Suspended or Revoked License
Those seeking reinstatement of a revoked or suspended license must submit an application for review at a meeting of the full Board and must include with the application a petition detailing the circumstances surrounding the revocation or suspension of the applicant’s license, the applicant’s reasons for seeking reinstatement, and any other information the applicant wishes to bring to the Board.
Firm License
Apply through your CORE account.
Requirements
1. Must have a Resident Manager who holds an active CPA/PA license in Tennessee.
2. Must complete a Firm Ownership form.
3. Must complete an Experience Affidavit form.
4. Must have an active Tennessee Secretary of State registration of a business charter if an LLP, LLC, Corporation, PC, or PLLC.
Fee
The application fee for reinstatement is $250.00.
Inactive or Closed
You may apply for inactive status or close your license through your online CORE account.
Inactive: By making this change to your license status, you give up the right to use the title of certified public accountant or licensed public accountant without including 'Inactive' adjacent to the use of the title, which includes the abbreviations CPA, PA, and the word 'Accountant.'
Closed: By voluntarily surrendering your license, you give up the right to use the title of certified public accountant or public accountant in any way in the State of Tennessee and the use of those titles, which includes the abbreviations CPA, PA and the word Accountant.
Reactivation
A request for license reactivation of your inactive or closed license must be completed through your online CORE account. The application must include confirmation of eighty (80) hours of CPE.
1. All eighty (80) hours must be in technical fields of study.
2. The CPE must include two (2) hours of Tennessee State-Specific Ethics.
3. All credits must have been earned in the twenty-four (24) months immediately preceding the application date.
There is no fee associated with reactivating an inactive license. However, the fee associated with changing a closed license to active is $110.
Close or Reactivate
You may request closure for your firm or reactivate a closed firm through your online CORE account.
Has the nature of your practice changed?
If your firm no longer offers attest services, please submit to the Board an affidavit for exemption from peer review requirements. The Board will assess the information provided to determine your current peer review requirement. Firms beginning or resuming attest services should contact TSCPA for enrollment information.
Licensees are required to notify the Board within thirty (30) days of any change in mailing address, email address, and, in the case of individual CPA licenses, a change of employment. Changes reported after thirty (30) days have a $25 fee.
Changes can be submitted through your online CORE account.
Licensees are required to notify the Board within thirty (30) days of any name change. Changes reported after thirty (30) days have a $25 fee.
Changes can be submitted through your online CORE account. Documentation of your name change (either a certified copy or a notarized photocopy) must accompany the submission.
New Wall Certificate with Name Change: If you are requesting a new wall certificate with a name change, submit the New Wall Certificate – Name Change form, along with the supporting documentation and a payment of $25.
All audit responses must be submitted through your online CORE account.
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.
Those applying for a reciprocal license in another jurisdiction may request a Letter of Good Standing. The letter will be mailed directly to the target state.
1. "Request a Letter of Good Standing" Application (CORE)
2. State-Specific Template (if applicable): If a licensee requests the Board complete a template provided by the reciprocal state, they must upload the document in the attachments section. The Board will complete this document instead of using the Tennessee Letter of Good Standing format.
3. Fee, $25