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Certification | Experience | Interstate Exchange | Foreign Credential | Renewal | Professional Privilege Tax

CPA/PA Certification Requirements

To become a CPA in Tennessee, candidates must obtain a baccalaureate degree including 150 semester hours from an accredited college or university. This must include 24 semester hours in accounting and 24 semester hours in business courses. The candidate must then pass the Uniform CPA Examination, pass an ethics examination such as the exam given by the American Institute of Certified Public Accountants (AICPA) with a 90% or better, and complete one year of experience in accounting acceptable to the Board. Information and an application to take the CPA examination may be obtained here.

Once both exams have been passed, the Board is notified and an applicant packet is automatically sent to the individual to apply for the CPA certificate. The CPA applicant must meet the experience requirements set forth by the Tennessee State Board of Accountancy prior to submitting their application for certification.

Experience Requirements

The experience requirements as outlined in T.C.A. Section 62-1-106(j) are as follows:

• Providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.
• Includes employment in industry, government, academia or public practice.
• One year of full-time employment or no fewer than 2,000 part-time hours extended over a period not less than one year and no more than three years.
• Experience must be earned within the ten (10) years immediately preceding the latest application for certification.

If you wish to sign reports on financial statements on behalf of a firm, you will also need to meet the additional experience requirements set out in the professional standards approved by the Board. (Information available on the Initial Firm Permit Application form)

Interstate Exchange

1. Reciprocity:

To obtain a Reciprocal CPA certificate in Tennessee candidates must satisfy the following requirements:

• Hold an Active CPA license in another state.

• Obtain a baccalaureate degree including 150 semester hours from an accredited college/university and complete one year of experience in accounting acceptable to the Board. The 150 semester hours must include 24 semester hours in accounting and 24 semester hours in business courses.

OR

• Candidates that have obtained a baccalaureate degree but do not have 150 semester hours must have four (4) years of experience obtained after passing the CPA exam and within the last 10 years.  In addition, these candidates must also provide proof of 80 hours of CPE completed within the last 24 months.

• Pass the American Institute of Certified Public Accountants (AICPA)  ethics examination with a score of 90% or above. Alternatively the board will accept proof of completion of an ethics exam from the original state of licensure. Ethics CPE required to meet continuing education requirements will not be accepted.

• Submit the completed application along with the appropriate fee to the Board office. Click here for the application.

2. Transfer of Grades

To obtain an original Tennessee CPA certificate via transfering CPA exam grades from another state, a candidate must satisfy the following requirements:

• Pass all four (4) parts of the CPA examination in another state without obtaining a CPA license.  CPA licensees are not eligible for the transfer of grades option.

• Obtain a baccalaureate degree including 150 semester hours from an accredited college/university and complete one year of experience in accounting acceptable to the Board. The 150 semester hours must include 24 semester hours in accounting and 24 semester hours in business courses.

OR

• Candidates that have obtained a baccalaureate degree but do not have 150 semester hours must have four (4) years of experience obtained after passing the CPA exam and within the last 10 years.  In addition, these candidates must also provide proof of 80 hours of CPE completed within the last 24 months.

• Pass the American Institute of Certified Public Accountants (AICPA)  ethics examination with a score of 90% or above. Alternatively the board will accept proof of completion of an ethics exam from the original state of licensure. Ethics CPE required to meet continuing education requirements will not be accepted.

• Submit the completed application along with the appropriate fee to the Board office. Click here for the application.

If you have any questions call the Board office at (615) 741-2550 or toll free at 1-888-453-6150.

Foreign Credential Information

Individuals who have obtained education in a foreign country must have that education evaluated by one of the following foreign credential evaluation services approved by the Tennesee State Board of Accountancy prior to applying to sit for the CPA examination.

• Foreign Academic Credentials Service, Inc. (FACS)
  P.O. Box 400, Glen Carbon, IL 62034
  Phone: (618) 288-1661
  Fax: (618) 656-5292
  E-mail: facs@aol.com
  Web: www.facsusa.com
  
• International Educational Research Foundation (IEFR)
  P.O. Box 3665, Culver City, CA 90231-3665
  Phone: (310) 258-9451
  Fax: (310) 342-7086
  E-mail: info@ierf.org
  Web: www.ierf.org/
  
• Josef Silny & Associates (JSA)
  P.O. Box 248233, Coral Gables, FL 33124
  Phone: (305) 273-1616
  Fax: (305) 273-1338
  E-mail: info@jsilny.com
  Web: www.jsilny.com
  
• World Education Services, Inc. (WES)
  P.O. Box 745, Old Chelsea Station, New York, NY 10113-0745
  Phone: (212) 966-6311 or (800) 937-3895
  Fax: (212) 739-6139
  E-mail: info@wes.org
  Web: www.wes.org/
  
• International Consultants of Delaware, Inc. (ICD)
  109 Barksdale Professional Center, Newark, DE 19711-3258
  Phone: (302) 737-8715
  Fax: (302) 737-8756
  E-mail: icd@icdel.com
  Web: www.icdel.com
  
• Academic Credentials Evaluation Institute (ACEI)
  P.O. Box 6908, 280 S. Beverly Dr., Ste. 312, Beverly Hills, CA 90212
  Phone: (310) 275-3530
  Fax: (310) 275-3528
  E-mail: info@aice-eval.org
  Web: www.aice-eval.org
  

CPA Examination Services (CPAES), a NASBA division, administers the Uniform CPA Examination in 31 jurisdictions. CPAES also administers the International Uniform CPA Qualification Examination (IQEX) to Canadian Chartered Accountants, Australian Chartered Accountants and Australian Certified practising Accountants seeking to qualify as a CPA in the United States.

Foreign Credentials from Canada, New Zealand and Australia are accepted by Tennessee under our Foreign Reciprocity Statute. Please pull up our Law and reference section 62-1-107(g) for full information.

Renewal Process

Renewal applications are issued in late October and are due back by December 31 (expiration date).

• Even numbered licenses must be renewed on or before December 31 of each even numbered year.
• Odd numbered licenses must be renewed on or before December 31 of each odd numbered year.
• The renewal fee of $120 must be submitted with the renewal application form. All Active, Inactive and Retired certificate holders must renew and pay the renewal fee biennially.
• Licensees who have not submitted the renewal form and fee by December 31st will be assessed a late penalty of $50.
• Any licensee who has not renewed by March 31st will be required to pay an additional late fee of $50.
• Licensees who have not renewed by December 31st of the year following the renewal due date will lapse and be administratively closed by the Board. The licensee will no longer be licensed as a CPA in Tennessee. In order to reinstate a lapsed license, the former licensee must reapply to sit for the CPA examination, pay the appropriate fees and penalties and obtain eighty (80) hours of technical CPE. Reinstatement applications will be mailed out by request.
• Licensees who do not wish to pay a licensing fee or renew must notify the Board, file an affidavit to surrender the certificate with the Board prior to the expiration date of their license.

Please keep your address current with the Board office. Renewals are mailed to the address on record in October of every year. The Board office will accept address changes from licensees by fax, letters, e-mail, etc., as long as the change is in writing. A fine of $25.00 dollars will be charged to anyone who does not notify the Board of an address change within 30 days of the change. Failure to receive a renewal notice is not a valid reason for failing to renew on time! It is each individual licensee's responsibility to keep address information current and to know when the license expires.The Board considers failure to renew your certificate on time to be a serious matter. If your certificate is not renewed by December 31st and you continue to practice, you are subject to disciplinary action and additional fines for this violation.

Professional Privilege Tax

In accordance with T.C.A. Section 67-4-1701 et. seq., all "Active" licensees are required to pay the annual Professional Privilege Tax assessed by the Tennessee Department of Revenue. For more information regarding the Professional Privilege Tax click here or call (615) 741-2594.

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