Applications, Affidavits, and Other Forms

Tennessee State Board of Accountancy

CPA Licenses

Initial CPA License Application

Application instructions for Initial CPA licensure are sent to the candidate by office staff when relevant exam and education information has been received in the Board office.  If the applicant has met the requirements for licensure, he or she may apply for a Tennessee CPA license online at core.tn.gov.  Applicants must attach a completed work experience form during the application process.

Status Changes--Inactive/Closed

You may apply for Inactive status, or close your Tennessee CPA license through your account at core.tn.gov. 

Inactive—By making this change to your license status, you give up the right to use the title of certified public accountant or licensed public accountant without including 'Inactive' adjacent to the use of the title which includes the abbreviations CPA, PA, and the word 'Accountant.'

Closed— By voluntarily surrendering your license, you give up the right to use the title of certified public accountant or public accountant in any way in the State of Tennessee and the use of those titles which includes the abbreviations CPA, PA and the word Accountant.

Status Changes--Reactivation

Request reactivation of your Inactive or Closed  license online at core.tn.gov.  The application must include confirmation of 80 hours of CPE.

Reactivating an Inactive license has no fee, and changing from Closed to Active requires payment of $110.00.

Status Changes-Reinstatement

Request reinstatement of an Expired license online at core.tn.gov.  The application must include confirmation of 80 hours of CPE.

  • All 80 hours must be in technical fields of study
  • The CPE must include two hours of Tennessee State-Specific Ethics
  • All credits must have been earned in the 6 months immediately preceding the application date.
  • CPE earned for Reinstatement is penalty CPE and cannot be applied to renewal requirements

Those seeking reinstatement of a Revoked or Suspended license must submit an application for review at a meeting of the full Board and must include with the application a petition detailing the circumstances surrounding the revocation or suspension of the applicant’s license, the applicant’s reasons for seeking reinstatement, and any other information the applicant wishes to bring to the attention of the Board. 

The reinstatement application fee is $250.00.

Update Contact Information

CPAs are required to notify the Board within thirty (30) days of any change of name, mailing address, e-mail address, and, in the case of individual licensees, change of employment.

A change of address or employment is reported through your core.tn.gov account.  Address changes reported after 30 days have a fee of $25.00.

Change the name in your license file online through your account at core.tn.gov by submitting documentation of your name change (either a certified copy or a photocopy which has been notarized indicating a true and exact copy of an
original document).

If requesting a new wall certificate, change the name in your license file by submitting  this form and supporting documentation, including payment of $25.00.

Continuing Professional Education

CPE Reporting Form [pdf]

Firm Permits

The initial firm permit application is available online at core.tn.gov.  A registered firm permit is required for firms that provide attest services, or those using the terms CPA, Accountant, or Accounting in the name of the firm.  Each firm must be owned in the majority by licensed CPAs and must name a TN CPA as resident manager of the firm.  Applicants must attach completed copies of the Firm Ownership Form and the Firm  Application Experience Affidavit during the application process.

Firms are required to notify the Board within thirty (30) days of any change of name, mailing address, and  e-mail address.  Notifications may be made by email to accountancy.forms@tn.gov or by mail if within 30 days of the change.  Notifications made after 30 days must be made on this form and include payment of the $25.00 fee.

Has the nature of your practice changed?  If your firm no longer offers attest services, please submit to the Board an affidavit for exemption from peer review requirements.  Firms beginning or resuming attest services should contact TSCPA for enrollment information.

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