CPA LICENSURE · TN
Tennessee
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
Tennessee State Board of Accountancy
www.tn.gov/commerce/regboards/accountancy.html
www.tn.gov/commerce/regboards/accountancy.html
EDUCATION REQUIREMENTS
Effective January 1, 2026, Tennessee offers two licensure paths: "150 + 1" (150 semester hours, a baccalaureate or higher degree, 30 semester hours of accounting education with at least 24 upper-division, and 24 semester hours of general business education, plus one year of experience) or "120 + 2" (120 semester hours with the same accounting/business coursework, plus two years of experience). This page did not specify the separate education threshold to merely sit for the Exam.
EXPERIENCE REQUIREMENTS
One year of work experience under the "150 + 1" pathway, or two years under the "120 + 2" pathway.
SEPARATE ETHICS EXAM REQUIRED?
Yes, a separate ethics exam/course is required.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Not yet confirmed by CARE for this jurisdiction — check with the board.
APPLICATION NOTES
International candidates must obtain credential evaluation reports specifying total, accounting, and business credits earned. Tennessee explicitly requires passing both the Uniform CPA Exam and a separate ethics exam.
SOURCE
https://nasba.org/licensure/nasbalicensing/tennessee/ — accessed 2026-09-30
CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.
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