# EducUp — /en/pre-licensing-requirements/tennessee/accounting

URL: https://www.educup.com/en/pre-licensing-requirements/tennessee/accounting

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---

Tennessee CPA license | EducUp

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Accounting

# Tennessee CPA license

Tennessee has a 150-hour/one-year route and a 120-hour/two-year route effective January 1, 2026. Bookkeeping and non-CPA accounting are separate from the CPA credential.

Statewide license Reviewed October 2, 2026

## 2 credential pathways

Each credential below has its own requirements. Pick the one that matches the work you plan to do.

### Tennessee certified public accountant license.

1.  #### Education
    
    Complete a bachelor's degree and the Board's accounting education, including 30 accounting hours (24 upper-level) and 24 business hours.
    
2.  #### Exam
    
    Pass all sections of the Uniform CPA Examination and the AICPA Professional Ethics examination with at least 90%.
    
3.  #### Experience
    
    Complete at least 2,000 hours of qualifying experience earned in no less than one year and no more than three years, in public, government, industry, or academia, with a licensed CPA's verification.
    
4.  #### Application
    
    Apply through the Tennessee State Board and NASBA with official transcripts, exam record, ethics result, experience verification, and background disclosures.
    

### Tennessee CPA license, Pathway 2 effective January 1, 2026: 120 hours and two years.

1.  #### Education
    
    Hold a bachelor's degree or higher with at least 30 semester hours in accounting (24 upper division) and 24 semester hours in business; this route requires 120 total education hours rather than the 150-hour route.
    
2.  #### Exam
    
    Pass the Uniform CPA Examination and the AICPA Professional Ethics exam with at least 90%.
    
3.  #### Experience
    
    Complete at least 2,000 hours of qualifying experience earned in no less than two years and no more than three years, in public, government, industry, or academia, with a licensed CPA's verification.
    
4.  #### Application
    
    Apply through the Tennessee State Board after NASBA transmits the candidate file, submitting official education, exam, ethics, and work-experience records.
    

**Good to know:** The Board's initial-license page identifies this pathway as opened by the Less is More Act of 2025 on January 1, 2026.

## Official sources

Requirements change. Confirm the details with these official sources before you apply.

-   [Tennessee CPA license how-to(opens in a new tab)](https://www.tn.gov/commerce/regboards/accountancy/license/how-to/certified-public-accountant.html)tn.gov
-   [Tennessee Board of Accountancy(opens in a new tab)](https://www.tn.gov/commerce/regboards/accountancy.html)tn.gov
-   [NASBA Uniform CPA Examination overview(opens in a new tab)](https://nasba.org/exams/becomingacpa/whatistheuniformcpaexam/)nasba.org

This guide summarizes publicly available requirements for initial licensing and is not legal advice. Licensing authorities update their rules, so always confirm with the official sources before you apply.

## Other industries in Tennessee

-   [Mental Health](/en/pre-licensing-requirements/tennessee/mental-health)
-   [Real Estate](/en/pre-licensing-requirements/tennessee/real-estate)
-   [Insurance](/en/state-insurance-requirements/tennessee)
-   [Behavior](/en/pre-licensing-requirements/tennessee/behavior)
-   [General Health](/en/pre-licensing-requirements/tennessee/general-health)
-   [Tax](/en/pre-licensing-requirements/tennessee/tax)
-   [Cosmetology](/en/pre-licensing-requirements/tennessee/cosmetology)
-   [Barbers](/en/pre-licensing-requirements/tennessee/barbers)
-   [Construction](/en/pre-licensing-requirements/tennessee/construction)
-   [Home Inspectors](/en/pre-licensing-requirements/tennessee/home-inspectors)

[Accounting requirements in other states](/en/pre-licensing-requirements?industry=accounting)

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