Become a CPA

Step 1

Education Requirements

  • Get a degree! You must complete a bachelor's degree or higher from an accredited institution and:
    • Complete 150 college credit hours + one year of experience in accounting - OR -
    • Complete 120 college credit hours + two years of experience in accounting
  • Complete at least 30 semester or 45 quarter hours of accounting including at least 24 semester or 36 quarter hours at the upper division level. A maximum of six semester or eight quarter hours from internship programs may be included.
  • Complete at least 24 semester or 36 quarter hours in general business such as:
    • Algebra, calculus, statistics, probability
    • Business communication
    • Business law
    • Economics
    • Ethics
    • Finance
    • Management
    • Technology
    • Marketing

Licensure Pathway Resources

Check out these helpful resources to learn about the licensure pathways and decide which path is best for you. 

Step 2

Apply and Study for the CPA Exam

Apply 

  • Review the CPA Candidate Guide before submitting any applications
  • Apply with the National Association of State Boards of Accountancy (NASBA) to determine if you're eligible to take the Exam 
  • Submit required fees and materials with application 
  • If you are eligible, you'll receive a Notice to Schedule 
  • Schedule your Exam through Prometric
  • You have 30 months to complete all four sections 

Study 

Source: https://www.accounting.com/resources/cpa-exam-guide/ 
            

Step 3

Meet the Experience Requirements and Take the Ethics Exam

  • Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills.
  • Acceptable experience shall include employment in industry, government, academia or public practice.
  • No fewer than 2,000 hours of experience (earned in no less than one year or more than three years). Experience must be earned within the 10 years immediately preceding the application for certification.
  • Pass an Ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better. Successful completion of this exam is required by the Tennessee State Board of Accountancy prior to issuance of an initial Tennessee CPA Certificate. Click here to order the Professional Ethics Exam from TSCPA.

Step 4

Apply With the Tennessee State Board of Accountancy

  • The Tennessee State Board of Accountancy is notified when a candidate has met the education requirements and passed the CPA Exam. NASBA transmits to the board your candidate file containing CPA Exam grades and education transcripts. Click here to view a list of candidate files received by the board.
  • After meeting all requirements and having confirmed the board's receipt of your candidate file, you may apply for a Tennessee CPA license. 
  • The initial CPA license application fee is $100.

Source: https://www.tn.gov/commerce/regboards/accountancy/license/requirements.html

Who Does What?

Acronym/Abbreviation Organization Role
AICPA American Institute of Certified Public Accountants The AICPA is an international professional membership organization of licensed CPAs, which owns the CPA Exam and leads content development and scoring.
NASBA National Association of State Boards of Accountancy NASBA acts as the central clearinghouse in the CPA Exam process, collecting information about eligible candidates from all jurisdictions, distributing advisory scores and other data, and maintaining a central database of candidate records.
Prometric Prometric Testing Centers Prometric provides data communication, registration, scheduling and testing systems as well as test centers at which candidates are authorized to take the Exam.
TSBOA Tennessee State Board of Accountancy The Tennessee State Board of Accountancy is the state-governing body that issues CPA licenses to eligible candidates. The board collaborates with NASBA and the AICPA to facilitate the CPA Exam and licensing process.
TSCPA Tennessee Society of Certified Public Accountants TSCPA is a membership organization that provides support and continuing education to members. Those that pass the CPA Exam receive a free one-year membership with TSCPA at no cost.

Licensure Pathway Resources

Got questions about the new additional licensure path? Check out these resources for more information: 

Have questions about what it takes to become a CPA? Book a time to discuss your future CPA questions.

Future CPA Town Hall: Key Changes to Tennessee's Licensure Changes

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