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Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Tennessee CPA requirements. Please note that obtaining a CPA license in Tennessee may require additional qualifications, including continuing education or work experience.

CPA Exam Requirements in Tennessee

Education


Bachelor’s degree required
120 total semester hours
18 upper-level accounting semester hours

View Other Tennessee Education Requirements.

Residency


U.S. citizenship not required.
Tennessee residency not required.

Age


NO age requirements

Exam Fees


Education Evaluation Application Fee: $96
Exam Application Fee $96
Core: Auditing and Attestation (AUD) $262.64
Core: Financial Accounting and Reporting (FAR) $262.64
Core: Tax and Regulation (REG) $262.64
Discipline (choose 1):
Business Analysis and Reporting (BAR)
Information Systems and Controls (ISC)
Tax Compliance and Planning (TCP)
$262.64
Total: $1,242.56*

*Note that the fee structure is subject to change.


CPA License Requirements in Tennessee

Education


120 hours or 150 hours

Work Experience


1 year (150 hours) or 2 years (120 hours)

Other Qualifications


Pass the American Institute of
Certified Public Accountants (AICPA®) Ethics Exam

Legislative Update: HB1330 (Effective Jan. 1, 2026) Tennessee began offering an alternative pathway to licensure

Tennessee now allows candidates to qualify for CPA licensure through either the 120-hour or 150-hour education pathway. To meet the requirement, candidates must complete 120 or 150 semester hours of higher education, including:

  • A bachelor’s degree with an accounting concentration, as defined by Board rule
  • At least 30 semester hours in accounting, with 24 hours at the upper-division level (junior level or higher)
  • 24 semester hours in general business courses

Candidates must complete 1 year of qualifying experience with 150 semester hours or 2 years of qualifying experience with 120 semester hours.

Now that you know if you qualify to sit for the CPA Exam, it’s time to choose CPA prep that’s right for you. Try our course free for 7 days and discover what makes us better than the competition.