Accountancy

Tennessee State Board of Accountancy

Purpose

The Tennessee State Board of Accountancy was created in 1913 to regulate accountants in the State of Tennessee. The current requirements for the licensure or registration of certified public accountants and registered accounting firms can be found in Tennessee Code Annotated, Title 62, Chapter 1.

Mission

The mission of the Tennessee State Board of Accountancy is to protect the public health, safety and welfare through the regulation of certified public accountants and registered accounting firms.

Apply or Renew a License Verify a License Helpful Resources

New Pathway to CPA License

The Less is More Act of 2025 has opened a new pathway to obtaining your CPA license as of January 1, 2026.

A candidate for a CPA license must have a bachelor’s degree, or higher, with 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses.

Pathway 1 to initial licensure requires 150 hours of education and one year of experience, as defined in Board rule. This pathway did not change with the effective date of the Less is More Act of 2025.
Pathway 2 to initial licensure requires 120 hours of education and two years of experience, as defined in Board rule.

All candidates must pass the Uniform CPA Exam and the AICPA Professional Ethics exam.