2023 Renewal Requirements

CPA/PA licenses and firm permits with an expiration date of 12/31/2023 may submit a renewal application beginning 11/2/2023. A late fee is assessed for licenses not renewed within thirty (30) days of the expiration date.  Licenses not renewed within six (6) months of the expiration date will be subject to reinstatement requirements.

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.govPlease request a change to Inactive status before the license expiration date.

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

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.

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