CPE FAQs

I just got licensed. What are my CPE requirements?

• In Tennessee, the last digit of your CPA license # determines the expiration date and need for renewal. All even-ending licenses renew in even-ending years and odd-ending in odd years. All expire on December 31. This will also help to determine what the CPE requirements for your first renewal period will be. 

I was assigned a license number that requires renewal at the end of the current year. What are my CPE requirements?

• Being licensed for less than one year, you do not have a CPE requirement and will not need to upload a CPE listing with your first Tennessee renewal application. The use of carryover CPE is not permitted.

I was assigned a license number that requires renewal at the end of next year. What are my CPE requirements?

• Being licensed for more than one year but less than two, you will have a CPE requirement of 40 overall hours with 20 of those being in technical fields of study, to include the 2-hour Board-approved Tennessee State Specific Ethics course. A maximum of 12 hours may be used as carryover to the next succeeding period. 
• Your first two-year cycle (01/01 to 12/31) will require the full 80 hours of CPE meeting all specific benchmarks in the renewal requirements. A maximum of 24 hours may be used as carryover to the next succeeding period. 

How does carryover work? 

• If you have physically earned more than the 80 hours required in a full two-year period, a maximum of 24 hours may be carried into the immediate succeeding two-year period to only bring the next periods total to 80 hours and nothing more. Carryover hours may not be applied to meet any specific benchmark such as the annual minimums, 40 technical hours, or TN state-specific ethics, or assessed penalty hours. These credits must be earned in the current reporting period.
• Examples: A CPA earned 100 hours in their reporting period of 2023-2024, they may carry 20 hours into the next period of 2025-2026. During 2025-2026 the CPA earns 70 hours, only 10 of the available hours from 2023-2024 can be applied to bring the 2025-2026 total to 80 hours.

Is this training eligible for CPE credit?

• Per TN Rule 0020-05-.04 Qualifying Programs (1) In order to qualify for credit toward satisfaction of the requirements of Rule 0020-05-.03, a continuing education program must be a learning opportunity that contributes to the licensee’s knowledge, ability, and/or competence to perform his or her professional responsibilities. Rule 0020-05-.04 goes on to list qualifying programs, delivery methods, and accepted forms of verification.

• Information about Board-approved exams for CPE credit can be found on the Board’s webpage. Applications for CPE Pre-approval can be made at core.tn.gov.

• Additionally, Rule 0020-05-.05 Sponsors, details the types of CPE providers/sponsors eligible to provide CPE to TN CPAs and their requirements. The NASBA Registry site is a great resource to search and confirm approved providers and courses that are accepted by the Board.

Can continuing education from my other professional designations count toward my CPE as well? 

• This all depends on the provider. If the provider is NASBA registered or otherwise considered exempt to provide CPE for CPAs and their intent was to issue CPE credit then, yes, it may count toward multiple designations. The certificate of completion must detail the CPE details required by Rule 0020-05-.05.

Do these college/university courses count toward my CPE credit? 

• Any course taken with universities or colleges recognized under Rule 0020-02-.01 (Southern Association of Colleges and Schools Commission on Colleges; Middle States Commission on Higher Education; New England Commission of Higher Education; Northwest Commission on Colleges and Universities; Western Association of Schools and Colleges Senior College and University Commission;  Higher Learning Commission; Association to Advance Collegiate Schools of Business-International; or Accreditation Council for Business Schools and Programs) may qualify for CPE credit and is calculated per Rule 0020-05-.06 (4)(f):
  • For courses that are part of the curriculum of a university, college, or other educational institution as permitted in Rule 0020-05-.04(2)(b):
    • 1. Each semester hour credit shall equal fifteen (15) CPE credits, and each quarter hour shall equal ten (10) CPE credits; and
    • 2. For non-credit courses, CPE credit shall equal actual time in class.

CPE Audit FAQs

My license was selected for an audit. Now what?

• Once you receive notification from the Board that your license has been selected, you will need to log in to your account at core.tn.gov to select the CPE Audit application and respond to the CPE-related questions and upload a combined PDF document of all your completed CPE hours for the previous two-year reporting in which you have just renewed your license. Please note, all audit responses are processed in the order received by the Board, please allow up to two months for processing.

What if I use the NASBA CPE Audit Tool?

• You must still submit a CPE Audit application at core.tn.gov. In lieu of a combined PDF of all your documentation, you will upload the exported compliance report from the CPE Audit Tool to your application. In the Tool you will see a notification banner informing you of your audit selection as well. There will be a button labeled "Submit to Audit" that you will use once you have everything entered and ready for the Board’s review. Note, the carryover feature in the CPE Audit Tool has been disabled as it is not currently capable of calculating the hours correctly per Board rule. If you wish to apply carryover, please contact Board staff at accountancy.board@tn.gov.

What happens if I didn't meet all the requirements?

• If you were unable to complete your CPE, once received, the Board will evaluate the missing hours and assign penalty hours and additional time for the deficiency and/or penalty hours to be returned to the Board. If you are assessed 8 hours or less than you will receive 30 days. 9 or more hours will have 90 days to remedy the owed hours.

I am missing certificates. What do I do?

• Just as it is required of the CPA, the CPE provider (0020-05-.05) is also subject to maintaining the CPE records for each training for the five-years following such. If you are missing documentation, please contact the provider in which you completed it with for a reissue of your CPE document.
• If you are unable to obtain documentation by the audit assigned deadline, the CPE credit will not be included in the review totals and will result in the assessment of penalty hours.

How are penalty hours determined?

• For each requirement missed, an additional 8-hours of CPE will be assessed.