Exam Inquiry: What is required to sit for the Uniform CPA Exam as a Tennessee Candidate?

Kristen -

Tennessee State Board of Accountancy (TNSBA) CPA Exam Requirements



Effective January 26, 2017, as a first-time CPA Exam applicant, you must have completed the following requirements.

  • A Baccalaureate or higher degree conferred by a regionally accredited college or university recognized by the Board; and
  • At least eighteen (18) semester or twenty-seven (27) quarter hours of accounting education at the upper division level, junior level courses or higher. Semester or quarter hours from internship programs may not be applied to the eighteen (18) semester or twenty-seven (27) quarter hours in accounting.

CPA Examination Services (CPAES), a National Association of State Boards of Accountancy (NASBA) division, administers the Uniform CPA Examination in 31 jurisdictions, including Tennessee. All transcripts and/or international evaluations must be submitted to CPAES directly from the school or evaluation service. 

For Tennessee specific information visit CPA Exam Tennessee

To apply for the CPA Exam or an Advisory Evaluation visit CPA Central.

Foreign Education Information

Applicants who obtained their education outside the United States must have that education evaluated by one of the following foreign credential evaluation services approved by the Board. Do not submit your application for the Exam until after your foreign education evaluation has been completed.

Evaluation Service Mail Phone Online
Academic Credentials Evaluation Institute, Inc.(ACEI) 9461 Charleville Blvd., Box 188
Beverly Hills, CA 90212
Fax: 310-275-3528
Email: acei@acei1.com
Center for Applied Research, Evaluation
& Education/International Evaluation Service
P O Box 18358
Anaheim, CA 92817
Fax: 714-237-9279

Email: info@iescaree.com


Foreign Academic Credentials Service, INC. (FACS) P O Box 400
Glen Carbon, IL 62034
Fax: 618-656-5292
Email: facs@aol.com
International Consultants of Delaware, Inc. (ICD)

3600 Market Street

Suite 450

Philadelphia, PA  19104-2651

Fax: 302-737-8756
Email: icd@icdeval.com
International Educational Research Foundation (IERF) P O Box 3665
Culver City, CA 90231-3665
Fax: 310-342-7086
Email: info@ierf.org
Josef Silny & Associates, Inc. (JSA)
International Education Consultants
7101 SW 102 Avenue
Miami, FL 33173
Fax: 305.273.1338
Translation Fax: 305.273.1984
Email: info@jsilny.com
NASBA International Evaluation Services P.O. Box 198727
Nashville, TN 37219
Fax: 615-324-1268
Email: nies@nasba.org

Beginning August 1, 2021, the Board will no longer accept World Education Services, Inc. (WES) evaluation reports. Any WES evaluation report dated prior to August 1, 2021 will be accepted. (Please note, the Board does not accept three-year degrees approved by WES as equivalent to satisfy the four-year degree as required by Tenn. Comp. R. & Regs.  020-02-.01(6).)


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