2023 Renewal Requirements
CPA/PA licenses and firm permits with an expiration date of 12/31/2023 may submit a renewal application beginning 11/2/2023. A late fee is assessed for licenses not renewed within thirty (30) days of the expiration date. Licenses not renewed within six (6) months of the expiration date will be subject to reinstatement requirements.
Licensees must comply with all requirements before being able to renew.
Familiarize yourself with the Continuing Professional Education requirements for your license. If you have not met the CPE requirements for renewal and are no longer in public practice, you may change the status of your license through your account at core.tn.gov. Please request a change to Inactive status before the license expiration date.
| License Status |
Renewal Fee |
Late Fee |
Additional Requirements |
|---|---|---|---|
| Active | $110.00 | $100.00 | Must attach a list of CPE credits earned |
| Inactive, under age 65 | $110.00 | $100.00 | No CPE Required |
| Inactive, age 65 or older | $0.00 | $100.00 | No CPE Required |
| Probation/Suspended | $110.00 | $100.00 | Must attach a list of CPE credits earned |
| Retired, under age 65 |
$110.00 | $100.00 | No CPE Required |
| Retired, age 65 or older | $0.00 | $100.00 | No CPE Required |
| Active Military | $0.00 | $100.00 | Must submit supporting documentation |
| Disabled | $0.00 | $100.00 | Must submit supporting documentation |
CPE Documentation
This listing of CPE courses completed for your reporting period must include the sponsor’s name, date(s) of training, title of program, CPE subject code and CPE credit awarded. This may be in the form of a list of your own, a transcript issued by the CPE sponsor, or a copy of your compliance report from the NASBA Audit Tool. CPE certificates are required only if you are selected for audit in the Spring.
Active Military Documentation
Confirmation of continuing active service, such as active duty orders.
Disabled Documentation
Confirmation of continuing disabled status, such as a letter from a physician or confirmation from a federal or state disability program.
| License Status | Renewal Fee | Late Fee | Additional Requirements |
|---|---|---|---|
| Firms Offering Attest Services | $50.00 | $100.00 | Must attach peer review report and acceptance letter |
| Non-Attest Firms | $50.00 | $100.00 | No Attachment Required |
Peer Review Documentation
Firms must attach the report and acceptance letter from the most recently accepted review. Newly-enrolled firms which have not yet undergone a review must attach the enrollment letter listing the firm’s peer review due
date.