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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement No
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 30 semester or equivalent quarter hours of accounting education including the elementary level. Not more than 3 semester hours may be internship programs which may be applied to the 30 hours in accounting. Candidates must have at least 24 semester hours of accounting courses at the upper division level, junior level courses or higher.
Exam sitting requirements: Baccalaureate or higher degree from an accredited educational institution and 18 semester, or equivalent quarter hours, of accounting education at the upper division level, junior level courses or higher. Internship programs may not be applied to the 18 semester or equivalent quarter hours in accounting requirement.
Experience Requirements: 1 year experience gained through employment in industry, government, academia or public practice. 2 years experience for CPAs providing attest services.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

Tennessee Society of Certified Public Accountants

Megan Williams


201 Powell Place

Brentwood, TN



State Board

Tennessee State Board of Accountancy


500 James Robertson Parkway

Davy Crockett Tower

Nashville, TN


Information for first-time applicants - CPA Examination Services

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