Certified Public Accountant (CPA)
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Active to Inactive: You may apply for inactive status, or close your license, through your CORE account. CPE is not required while in an inactive status.
- 1. You give up the right to use the title of "Certified Public Accountant" or "Licensed Public Accountant" without including 'inactive' adjacent to the use of the title.
- 2. You must continue to renew the license on a regular biennial basis and pay any renewal fees. Inactive licensees age 65 or older are not subject to fees at renewal.
- 3. To return to active status, you must complete 2 hours of Tennessee State-Specific ethics and eighty (80) hours of technical CPE during the 24 months preceding the date you request reactivation of my license.
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Inactive to Active (Reactivate): You may reactivate your license through your CORE account.
- 1. To return to active status, you must complete 2 hours of Tennessee State-Specific ethics and eighty (80) hours of technical CPE during the 24 months preceding the date you request reactivation of your license.
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Active to Closed: You may close your license through your CORE account.
- 1. By voluntarily surrendering your license, you give up the right to use the title of "Certified Public Accountant" or "Licensed Public Accountant" in any way in the State of Tennessee and the use of those titles, which includes the abbreviations CPA, PA and the word "Accountant".
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Closed to Active (Reactivate): You must request the reactivation of your closed license through your CORE account.
- 1. Reactivation Application
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2. Eighty (80) hours of CPE:
- i. All technical fields
- ii. Earned in the 24 months immediately preceding the application date
- iii. Two (2) hours of Tennessee state-specific ethics
- 3. Fee, $110
Registered Accounting Firm
- Close: You may close a firm's license through the firm's CORE account.