Tennessee CPA Exam Requirements 2026
Tennessee's current exam-eligibility formula is A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Tennessee CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Effective January 1, 2026, Tennessee offers 150 semester hours plus one year of experience or 120 semester hours plus two years; both require the degree, accounting concentration, CPA Exam, and ethics exam. Effective January 1, 2026.
Are you eligible for the CPA Exam in Tennessee?
Tennessee's current sitting rule is: A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or higher.
- Complete 18 qualifying accounting semester hours.
Named coursework and accreditation
- Degree and coursework must be from an accredited or Board-recognized institution.
Degree and coursework must be from an accredited or Board-recognized institution.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Tennessee jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold |
| Accounting | 18 | 27 | Course classification is determined by the application authority. |
| Business | Not required | Not required | No separate business-coursework minimum is part of the current exam-admission formula. |
| Upper-level accounting | 18 | Not required | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Degree-and-accounting route
- Completed four-year bachelor's degree or higher
- 18 accounting hours
- All 18 accounting hours must be upper division
- Internship hours do not satisfy the accounting requirement
- An application may be submitted while education is in progress, but the degree and accounting hours must be complete before sitting for any section.
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Allowed subject to the published conditions
- Pass/fail credit: Confirm with the application authority
- Internship credit: Not accepted under the published rule
Tennessee eligibility gap planner
Enter your education and personal details to compare them with the published Tennessee requirements. Nuanced course classifications still require an official evaluation.
Check 3 published eligibility gates
Your answers stay in this browser and are not submitted to CPA Exam Guide.
Eligible—or getting close? Discover how you learn best.
Take the CPA Study Personality Quiz before choosing materials so your study approach matches how you retain information.
How to apply for the CPA Exam in Tennessee
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- proof of completed required coursework before sitting.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Tennessee application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Tennessee application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Tennessee exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Follow the jurisdiction's exact rule and the expiration shown in your candidate account.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: See official instructions
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Tennessee participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Tennessee CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective January 1, 2026, Tennessee offers 150 semester hours plus one year of experience or 120 semester hours plus two years; both require the degree, accounting concentration, CPA Exam, and ethics exam. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
150 + 1
Bachelor's or higher degree, 150 semester hours, accounting concentration, and one year of experience.
Effective: January 1, 2026
120 + 2
Bachelor's or higher degree, 120 semester hours, accounting concentration, and two years of experience.
Effective: January 1, 2026
Pathway timing matters: Effective date: January 1, 2026. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Tennessee CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Tennessee?
Tennessee's current education formula is: A four-year bachelor's or higher degree plus 18 upper-division accounting hours; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Tennessee?
No. Tennessee allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Tennessee to take the CPA Exam?
No Tennessee jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Tennessee?
Yes, subject to Tennessee's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in Tennessee?
The current known first-section total is $460.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Tennessee CPA Exam credits last?
Tennessee provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Tennessee?
Tennessee accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Tennessee page as your eligibility command center, then move into application timing and study-material research.
Official Tennessee sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Tennessee CPA ExamNational Association of State Boards of Accountancy · NASBA
- Accountancy Less is More — FAQsTennessee Board of Accountancy · Official FAQ
- Accountancy Licensing Requirements and ExamsTennessee State Board of Accountancy · State Board
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 9, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.