CPA requirements in Tennessee
Tennessee licenses CPAs through the Tennessee State Board of Accountancy. Exam eligibility: 120 semester hours including 18 accounting hours above the introductory level. Licensure: 150 semester hours on the standing route, or the 2025-enacted degree pathway. Experience: one year (2,000 hours) of experience; two years under the bachelor's pathway.
$76,840
median accountant wage, TennesseeBLS OEWS · May 2025
$82,260
mean annual wageBLS OEWS · May 2025
27,340
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including 18 accounting hours above the introductory level |
| License education | 150 semester hours on the standing route, or the 2025-enacted degree pathway |
| Experience | One year (2,000 hours) of experience; two years under the bachelor's pathway |
| Ethics requirement | AICPA Professional Ethics exam |
| CPE after licensure | 80 hours per two-year cycle, including a state-specific component |
Compiled 2026-08-02 from the board's published framework. Rules change; Tennessee State Board of Accountancy is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Tennessee enacted alternative-pathway legislation in 2025 with routes effective from 2026. Confirm details with the board. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Reciprocity for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Georgia. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.