Two-Year Renewal Cycle (Regular Renewal)
CPAs must earn 80 hours in the two-year reporting period preceding expiration date, to include:
- At least 20 hours in each reporting year
- At least 40 hours of CPE in technical subjects
- 2 hours of Board approved TN state-specific ethics
- 20 credit hours in A&A, if providing attest services
- 20 credit hours in subject of expertise, if serving as an expert witness
First Renewal Cycle
- If a licensee is due for renewal, but their license was just issued the year before, they will only be required to complete 40 CPE hours; 20 of these hours must be in technical studies.
- 2 credits must be in state-specific ethics.
New CPAs granted a license in the same year as the first renewal have no CPE requirement for the first renewal.
CPE Course Requirements
Any provider of continuing professional education must be registered with NASBA at the national level, on the Tennessee Roster, or be considered exempt from registration.
Exempt organizations may include but are not limited to: Professional accounting organizations approved by the Board (i.e., AICPA, TSCPA), organized in- house or in-firm trainings (presented for employees and others without charge), colleges or universities, and government agencies.