Reference Source

Tennessee

For Tennessee, license renewal date is CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years; cpe reporting period is 1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers; general cpe hours requirement is 80 hours 20 hours minimum per year; ethics cpe requirement is 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; other subject area requirements is 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, recorded from its source on 2026-08-12.

Jurisdiction
Tennessee our reading
License renewal date
CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years. verified
CPE 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 verified
General CPE hours requirement
80 hours 20 hours minimum per year verified
Ethics CPE requirement
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. verified
Other subject area requirements
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. verified
CPE reciprocity policy
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.
Date of last revision
4/26/2022 verified
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<https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/tennessee> Tennessee CPE Requirements Tennessee Date of Last Revision: 4/26/2022 License Renewal Date CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years. CPE 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 General Requirement 80 hours 20 hours minimum per year Ethics Requirement 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. Other Subject Area Requirements 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. Credit Limitations Instructed:

nasbaregistry.org, retrieved 2026-08-12

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