Tennessee State Board of Accountancy (TNSBA) CPA Exam Requirements
UNIFORM 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.
|Foreign Academic Credentials Service, INC. (FACS)||P O Box 400
Glen Carbon, IL 62034
|International Educational Research Foundation (IERF)||P O Box 3665
Culver City, CA 90231-3665
|Josef Silny & Associates, Inc. (JSA)
International Education Consultants
|7101 SW 102 Avenue
Miami, FL 33173
Translation Fax: 305.273.1984
|International Consultants of Delaware, Inc. (ICD)||
3600 Market Street
Philadelphia, PA 19104-2651
|Academic Credentials Evaluation Institute, Inc.(ACEI)||9461 Charleville Blvd., Box 188
Beverly Hills, CA 90212
|Center for Applied Research, Evaluation
& Education/International Evaluation Service
|P O Box 18358
Anaheim, CA 92817
|NASBA International Evaluation Services||P.O. Box 198727
Nashville, TN 37219
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).)