2024 Renewal Requirements
CPA/PA licenses and firm permits with an expiration date of 12/31/2024 may be renewed through 6/30/2025 with payment of the renewal and late fees.
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.
| 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 |
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.
| 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.
Hurricane Helene CPE Relief
CPAs who live or work in these Tennessee counties impacted by Hurricane Helene are eligible for an extension of time to complete renewal CPE requirements: Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi, Washington
Expiring in 2024? Submit your renewal application by the 12/31/2024 expiration date. Answer questions related to your CPE credits accurately and attach a list of the credits earned so far for the 2023-2024 reporting period. Complete the CPE requirement and submit your certificates to accountancy.forms@tn.gov by 6/30/2025.
Expiring in 2025? Submit your renewal application by the 12/31/2025 expiration date. No penalty will be assessed for failure to earn the minimum of 20 hours in 2024. Renewal applications will be available on 11/2/25.
IMPORTANT—Your license to practice expires on December 31. This is an extension of time to complete the CPE requirement, not an extension of the renewal due date. Renewal applications are due by December 31, with a late fee assessed on the following January 30