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Tennessee CPE Requirements

Tennessee CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Tennessee State Board of Accountancy
500 James Robertson Parkway, Davy Crockett Tower
Nashville, Tennessee 37243-1141
Phone: (615) 741-2550
Fax: (615) 532-8800
Website: www.tn.gov/commerce/section/accountancy

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF TENNESSEE? YES!

Tennessee requires that all self-study courses must be taken from sponsors approved as a NASBA QAS provider. Professional Education Services, LP (PES) is registered with NASBA QAS (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Tennessee without any problems.

LICENSE RENEWAL INFORMATION:

  • 80 hour every 2 years.
  • 20 minimum per year.
  • A minimum of 40 of the 80 hours must be in technical subjects (as defined by NASBA's Fields of Study): Accounting / Accounting (Governmental) / Auditing / Auditing (Governmental) / Business Law / Economics / Finance / Information Technology / Management Services / Regulatory Ethics / Specialized Knowledge / Statistics / Taxes
  • 2 hours of ethics with both hours being state specific: PLEASE NOTE: The ethics course must be state specific, developed by the TN Society of CPAs, instructor-led and offered by a Board approved ethics vendor. At this time PES does not plan to offer a TN specific ethics course - you may visit the Board's website listed above for a listing of currently approved ethics providers.
  • If performing attest services (including compilations): at least 20 of the 40 technical hours must be in the Accounting and Auditing category.
  • If providing expert witness testimony, at least 20 hours must be in the general area in which the courts deem you an expert, such as tax, auditing, etc.

LICENSE EXPIRATION INFORMATION:

  • Registrant with ODD license numbers must register biennially 12/31/odd year (i.e. 2025, 2027, etc.)
  • Registrant with EVEN license number must register biennially 12/31/even year (i.e. 2024, 2026, etc.)

CPE COMPLETION DUE BY:

  • CPE must be completed and reported by 12/31 of license renewal year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Tennessee recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%

NASBA FIELD OF STUDY SYNOPSIS: The TN BOA has aligned with National Association of State Boards of Accountancy (NASBA) in the categorization of each field of study as technical or non-technical.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 4.5.2024