Tennessee CPA CPE Requirements

How many CPE hours do Tennessee CPAs need?

Tennessee CPAs must complete 80 hours every two years, with at least 20 hours in each year.

Reporting period: 1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers.

NASBA Registry wording: 80 hours 20 hours minimum per year.

What is the Tennessee ethics CPE requirement?

Tennessee requires 2 hours of ethics every two years. The course must be Tennessee-specific, and the course must be approved by the Tennessee board.

NASBA Registry wording: Two (2) hours from a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

Does Tennessee limit self-study CPE?

Tennessee places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Tennessee CPE due?

The reporting period ends on December 31, every 2 years.

License renewal: December 31 biennially (license number parity).

There is no grace period.

Can Tennessee CPAs carry over extra CPE hours?

Up to 24 excess hours may carry over to the next reporting period.

Source wording: Up to 24 hours, toward the next period's 80-hour total only.

Does Tennessee require hours in particular subjects?

Subject-area requirements: 40 hours technical; 20 hours accounting and auditing if in attest (incl. compilations); 20 hours if serving as expert witness.

NASBA Registry wording: At least 40 hours in technical subjects: accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics,specialized knowledge, statistics or taxes. • If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing. • If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert.

Are there other Tennessee CPE limits?

• Instructed: The maximum credit for instructors is 50% of total hours.
• Professional Journals: Credit for reading professional journals and taking an exam on the reading is limited to 20% biennially.
• Published Materials: For authorship credit, a copy of the published article or book shall be made available to the Board if CPE records are audited. The maximum credit for published articles/books is 50% of total hours.

What other Tennessee CPE policies apply?

• Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board)
• Universities or colleges recognized under Rule 0020-2-.01.
• Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge.
• Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS)
• Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements.
• Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster program.
• A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction's CPE requirements for renewal are met on the renewal application for Tennessee.
• If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all the CPE requirements for renewal in Tennessee.
• If the licensee’s principal jurisdiction does not have an ethics requirement, then the ethics requirement for Tennessee must be met.