Applicants for a Certified Public Accountant License must provide transcripts of required education when application is made to CPA Examination Services, pass the Uniform CPA Exam, pass the AICPA Ethics Exam, and gain the required work experience.
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I. Requirements
- 1. Education: To apply for an Initial CPA license in Tennessee, candidates must earn a baccalaureate degree from an accredited college or university and obtain a total of 150 semester hours of education. Education must include 30 semester hours in accounting (24 of which much be in upper division courses) and 24 semester hours in business courses.
- 2. Uniform CPA Examination passing grades: See this article for more information.
- 3. AICPA Ethics Examination passing grade
- 4. Experience: Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills. Acceptable experience shall include employment in industry, government, academia or public practice. No fewer than 2,000 hours of experience (earned in no less than one year or more than three years). Experience must be earned within the ten (10) years immediately preceding the application for certification.
II. Next Steps
- The Board is notified when a candidate has met the education requirements and passed the Uniform CPA Examination. The National Associate of State Boards of Accountancy (NASBA) transmits to the Board a candidate file containing CPA exam grades and education transcripts.
- The Board publishes a list of candidate files received by the Board. If your name is on the list, you may apply for a CPA license, provided you have met all other requirements.
- There is an 8-10 week delay from the time you were notified you passed your last exam for receipt of candidate files. Please contact NASBA if you have questions about where you are in their process.
III. "Initial CPA" Application (CORE)
- You will be asked to upload your Ethics Exam Certificate and Work Experience Form within the online application.
- Any CPA whose license is in good standing and who has personal knowledge of the applicant's experience may sign the experience affidavit needed within the application. Personal knowledge does not require a supervisory or coworker relationship. It does require the CPA to know what the applicant's experience consists of and that it does meet the requirements needed for the license.
IV. Fee, $100