2026 Renewal Requirements
Renewal applications for CPA/PA licenses and firm permits with an expiration date of December 31, 2026 are available beginning November 2, 2026. The last day to renew is June 30, 2027.
Licensees must comply with all requirements before being able to renew.
Familiarize yourself with the Continuing Professional Education requirements for your license. If you have not met the CPE requirements for renewal and are no longer in public practice, you may change the status of your license through your account at core.tn.gov. Please request a change to Inactive status before the license expiration date.
Need help completing the application? View our step-by-step visual guides:
CPA Active Renewal | CPA Inactive/Retired Renewal | Firm Permit Renewal
| CPA/PA Renewal Fees and Other Requirements | |||
|---|---|---|---|
| License Status | Renewal Fee | Late Fee | Additional Requirements |
| Active | $110.00 | $100.00 | Must attach a list of CPE credits earned |
| Inactive, under age 65 | $110.00 | $100.00 | No CPE Required |
| Inactive, age 65 or older | $0.00 | $100.00 | No CPE Required |
| Probation/Suspended | $110.00 | $100.00 | Must attach a list of CPE credits earned |
| *Retired, under age 65 | $110.00 | $100.00 | No CPE Required |
| *Retired, age 65 or older | $0.00 | $100.00 | No CPE Required |
| Active Military | $0.00 | $100.00 | Must submit supporting documentation |
| Disabled | $0.00 | $100.00 | Must submit supporting documentation |
Home State Exemption
A non-resident licensee seeking renewal of a license in Tennessee meets the CPE requirement by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located.
First Renewal Exceptions
- 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.
- New CPAs granted a license in the same year as the first renewal have no CPE requirement for the first renewal.
CPE Documentation
This listing of CPE courses completed for your reporting period must include the sponsor’s name, date(s) of training, title of program, CPE subject code and CPE credit awarded. This may be in the form of a list of your own, a transcript issued by the CPE sponsor, or a copy of your compliance report from the NASBA Audit Tool. CPE certificates are required only if you are selected for audit in the Spring.
Active Military Documentation
Confirmation of continuing active service, such as active duty orders.
Disabled Documentation
Confirmation of continuing disabled status, such as a letter from a physician or confirmation from a federal or state disability program.
*NOTE--Retired status is no longer offered. Non-practicing CPAs may close the license or request Inactive status.
| Firm Permit Renewal Fees and Other Requirements | |||
|---|---|---|---|
| License Status | Renewal Fee | Late Fee | Additional Requirements |
| Firms Offering Attest Services | $50.00 | $100.00 | Must attach peer review report and acceptance letter |
| Non-Attest Firms | $50.00 | $100.00 | No Attachment Required |
Peer Review Documentation
Firms must attach the report and acceptance letter from the most recently accepted review. Newly-enrolled firms which have not yet undergone a review must attach the enrollment letter listing the firm’s peer review due
date.