Preparing for the Exam

• Auditing and Attestation (AUD) – This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
• Financial Accounting and Reporting (FAR) – This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities and the skills needed to apply that knowledge.
• Regulation (REG) – This section covers knowledge of federal taxation, ethics, professional and legal responsibilities and business law and the skills needed to apply that knowledge.

The Three Disciplines are:

• Business Analysis and Reporting (BAR) will assess knowledge and skills a newly licensed CPA must demonstrate with respect to analyzing financial statements and financial information (including the use of data); select technical accounting and reporting requirements applicable to for-profit business entities (e.g. stock compensation, business combinations, derivatives) and higher order skills related to revenue recognition and lease accounting, and state and local government accounting and reporting requirements.
• Information Systems and Controls (ISC) will assess knowledge and skills a newly licensed CPA must demonstrate with respect to IT audit and advisory services, including SOC engagements, data management, including data collection, storage, and usage throughout the data life cycle.
• Tax Compliance and Planning (TCP) will assess knowledge and skills a newly licensed CPA must demonstrate with respect to U.S. federal tax compliance for individuals and entities with a focus on nonroutine and higher complexity transactions, U.S. federal tax planning for individuals and entities, and personal financial planning.

How to Apply

Click here to go to the NASBA application page. 

Continuous Testing

Starting July 1, 2020, NASBA began continuous testing for CPA exam candidates. Under the new continuous testing model, candidates will have the ability to take the exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam. Continuous testing will replace the existing CPA exam testing window model, which only permits candidates to test during designated time frames each calendar quarter. Learn more about continuous testing on the NASBA website.

NASBA Advisory Evaluation

Tennessee offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Scheduling a Test Appointment

After you apply for the exam and are deemed eligible, you will receive a Notice to Schedule (NTS) for each exam section you applied for. Once you receive your NTS, schedule your test appointment. Each NTS is only valid for a specific period of time, so take your exams as soon as you are prepared.

The CPA exam is given at Prometric test sites. You can schedule your test appointment 24 hours a day, seven days a week through the Prometric website.

CPA  Exam Credit Extensions

As part of the transition to CPA Evolution, any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025. No action is required by the candidate.  Candidates can expect their records to be updated by the end of February 2024.

If your Exam credit(s) expires before it is updated to reflect the new date, you will not lose credit, and it will update to the correct expiration date. NASBA is unable to process your specific credit extension upon request.

Do not stop your CPA Examination progress by waiting for these exam credits to be updated. Continue to take your remaining exam sections. 

 **These credit extensions are based on the transition policy for CPA Evolution and are not related to the proposed amendments to the UAA Model rules regarding the 18-month window for conditional credit**