How to Become a CPA in Tennessee: Exam, Experience, and License

To become a CPA in Tennessee, you complete the required college coursework, pass the Uniform CPA Examination, pass a separate ethics exam, log qualifying work experience under a licensed CPA, and apply for your license through the Tennessee State Board of Accountancy. Starting January 1, 2026, the Less is More Act of 2025 gives candidates two routes: 150 semester hours plus one year of experience, or 120 semester hours plus two years of experience.¹ Both routes lead to the same license.

Pick Your Pathway: 150+1 or 120+2

Before 2026, every Tennessee candidate had to accumulate 150 semester hours, which usually meant a fifth year of school or a master’s degree. The Less is More Act added a second track for candidates who would rather enter the workforce sooner and log an extra year of supervised experience instead.²

The 150+1 pathway requires at least 150 semester hours (including a bachelor’s degree or higher), the Board’s accounting concentration, and one year of qualifying work experience totaling at least 2,000 hours.
The 120+2 pathway requires at least 120 semester hours (including a bachelor’s degree or higher), the same accounting concentration, and two years of qualifying work experience.

Both tracks require passing the CPA Exam and the ethics exam. The coursework requirements are identical. The only real variables are how much school you want and how long you are willing to work before applying.

The Coursework You Need

Whichever pathway you choose, your transcripts have to show 30 semester hours in accounting, with at least 24 of those at the upper-division level (junior-year courses or higher), plus 24 semester hours in general business subjects such as economics and business law.¹ Tennessee statute requires your accounting coursework to include auditing, financial accounting, taxation, and management accounting.³

Your degree does not have to be in accounting. A bachelor’s in any subject works, provided the required accounting and business hours appear on your transcripts. Many candidates earn an accounting degree for their first 120 hours and then either stop there (120+2) or add a master’s or additional undergraduate courses to reach 150 (150+1).

When You Can Sit for the Exam

You do not need to finish all your hours before you start testing. Tennessee lets you sit for the Uniform CPA Examination once you hold a bachelor’s degree and have completed at least 18 upper-division semester hours in accounting.² Internship credits don’t count toward those 18 hours.

Most candidates start the exam during their final undergraduate year or the first semester of a graduate program, spreading the four sections across the months while they finish the rest of their coursework. Passing the exam does not make you a CPA; it clears one requirement among several.

The Uniform CPA Examination

Under the “CPA Evolution” model that took effect in 2024, the exam has three core sections every candidate must pass, plus one discipline section of your choice.⁴

The three core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). For the fourth section you pick one of three disciplines: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). The license you earn is the same regardless of which discipline you choose, so align the choice with the kind of work you want to do.

Each section runs four hours. The passing score is 75.⁵

Watch the clock. Once you pass your first section, you have 30 months to pass the other three. The window is rolling, measured from the date your first passing score is released, and if time runs out your earliest credit expires and a new 30-month period starts from your next passing score.⁶ Spacing the sections too far apart is the most common way candidates lose credit they already earned.

Exam fees go through NASBA, which administers testing for Tennessee candidates. NASBA’s recommended section fee for 2026 is about $263, plus an application fee. Budget roughly $1,200 to $1,500 if you pass every section on the first try.

Qualifying Work Experience

The 150+1 pathway requires at least 2,000 hours over no less than one year and no more than three years. The 120+2 pathway requires two years under the same framework.⁷

Qualifying work is broader than most candidates expect. Public accounting firms count, but so do roles in industry, government, and academia, as long as the work involves accounting, tax, financial advisory, management advisory, consulting, or attest services.⁷ A corporate staff accountant, a budget analyst at a state agency, or certain accounting faculty positions can all qualify.

A licensed CPA with an active license in good standing in Tennessee or another state has to supervise your work and sign the Experience Verification form confirming your hours and responsibilities.⁸ Sort this out before you start logging hours. If your direct supervisor isn’t a CPA, identify a licensed CPA in the organization, or someone familiar with your work, who can serve as the verifier.

The Ethics Exam

Separately from the Uniform CPA Examination, Tennessee requires you to pass the AICPA Professional Ethics Examination with a score of 90% or higher.¹ It’s an open-book, self-study course followed by a test on the AICPA Code of Professional Conduct, available through the AICPA or the Tennessee Society of CPAs. Most candidates find it far less demanding than the Uniform CPA Exam, but the 90% threshold means you need to actually study the material.

Good Moral Character

Tennessee statute requires CPA candidates to show “good moral character,” which the law defines as lacking a history of dishonest or felonious acts.³ A criminal record isn’t an automatic disqualification, but felony convictions and offenses involving fraud or dishonesty will draw scrutiny. Disclose anything in your background on the application rather than waiting for the Board to find it.

Submitting the License Application

Once your education, exam, ethics, and experience requirements are all complete, you apply through the Tennessee Department of Commerce and Insurance online portal at core.tn.gov.⁹ The initial license fee is $100.¹

You’ll need to gather:

Official transcripts, sent directly from every college you attended to the Board’s office.
The Experience Verification form, completed and signed by your supervising CPA.
Proof you passed the AICPA Professional Ethics Examination with at least 90%.

The Board sends application instructions once it has your exam scores and education records. After you submit, expect a processing period of several weeks while staff verify your documentation. Check the portal for status updates or requests for more information.

Keeping the License Active

A Tennessee CPA license renews on a two-year cycle. During each cycle you must complete 80 hours of approved continuing professional education, with at least 20 hours each year and a minimum of 40 of the 80 hours in technical subjects. Two of those hours must be Board-approved, Tennessee-specific ethics CPE; a generic national ethics course won’t satisfy the requirement.¹⁰

Renewal timing depends on your license number. Even-numbered licenses renew by December 31 of even-numbered years, and odd-numbered licenses renew in odd years.¹¹ The current renewal fee is $110.¹² If you miss the deadline or fall short on CPE, your license lapses and reactivation requires additional paperwork and potentially additional fees.

1
TN.gov. Accountancy Licensing Requirements and Exams
2
Tennessee Department of Commerce and Insurance. Accountancy Less is More – FAQs
3
Justia. Tennessee Code 62-1-106 – Requirements for Certification as Certified Public Accountant
4
AICPA and CIMA. Everything You Need to Know About the CPA Exam
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AICPA and CIMA. Learn More About CPA Exam Scoring and Pass Rates
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Tennessee State Board of Accountancy. Licensing and Registration Requirements
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Tennessee State Board of Accountancy. Educational and Experience Requirements
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Tennessee State Board of Accountancy. Experience Verification – Addendum to the CPA Initial Application
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TN.gov. Accountancy Applications, Affidavits, and Other Forms
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TN.gov. Continuing Professional Education and Renewal Requirements
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Commerce and Insurance Customer Service Center. Renewal Requirements
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TN.gov. Renewal Requirements