Tennessee CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Tennessee requires 80 hours of continuing professional education every two years, with a minimum of 20 hours each year. At least 40 of those hours must be in technical subjects such as accounting, auditing, tax, IT, or finance. A 2-hour Board-approved state-specific ethics course is mandatory each cycle. CPAs performing attest services need at least 20 of their 40 technical hours in accounting and auditing.
Licenses expire December 31 of the biennial period. CPAs licensed in the same year as their first renewal have no CPE requirement for that cycle. Those licensed more than one year but less than the full two-year period must earn 40 hours including state ethics. The Board randomly audits 10% of renewals annually.
Up to 24 hours of excess CPE may carry over to the next biennial period, but carryover hours only count toward the 80-hour total — they do not satisfy annual minimums or technical subject requirements. Extensions are available for prolonged health issues, military deployment, or natural disasters, but requests must be submitted before the license expiration date.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Technical Subjects | 40 | Every renewal | At least 40 of the 80 hours must be in technical subjects including accounting, governmental accounting, auditing, governmental auditing, business law, economics, finance, information technology, management services, regulatory ethics, specialized knowledge, statistics, or taxes. |
| Board-Approved State-Specific Ethics | 2 | Every renewal | Two hours of Board-approved state-specific ethics must be earned during every two-year licensing period. |
| Accounting and Auditing | 20 | Every renewal | Required only for CPAs performing attest services (including compilations). At least 20 of the 40 technical hours must be in accounting and auditing. |
| Expert Witness Specialty | 20 | Every renewal | CPAs providing expert testimony must complete a minimum of 20 hours in the relevant specialty area. |
First Renewal vs. Standard Renewal
Exemptions
- CPE Extension — Extensions available for prolonged health issues, military deployment, natural disasters, or comparable circumstances. Request must precede license expiration (December 31).Must request extension before license expiration dateBoard evaluates on a case-by-case basis
How You Can Complete Your CE
Provider Requirements
NASBA National Registry-listed providers. Exempt sponsors include AICPA, Tennessee Society of CPAs (TSCPA), Tennessee Association of Accountants (TAA), Institute of Management Accountants (IMA), accredited universities/colleges, in-house firm programs (no-charge), and government entities. Self-study courses from non-exempt sponsors must be NASBA QAS designated.
Tips for Tennessee CPAs
- The ethics requirement is state-specific and Board-approved — generic ethics courses from other states will not count.
- Carryover hours (up to 24) help with the total but cannot satisfy annual minimums or the 40-hour technical requirement.
- With 10% of renewals audited annually, keep CPE documentation for at least five years.
- If you need an extension for health, military, or disaster reasons, file the request before December 31 — late requests are not accepted.