Blog Post

Tennessee State CPE Requirements for CPAs

The excellent year-round weather, country music, delicious food, and beautiful outdoors have convinced a lot of people to pack up and move to the great state of Tennessee. Many cities within Tennessee are growing rapidly including Nashville which is ranked one of the fastest growing cities in the United States. With population growth comes business expansion and high demand for accounting professionals. Whenever you relocate, the last thing you want to worry about is the new continuing education requirements. In this post, we’ll take a look at the CPE requirements for a certified public accountant in Tennessee.

General CPE Requirements

The Tennessee State Board of Accountancy rules for CPE call for CPAs to obtain 80 credit hours of continuing professional education every two years with a minimum requirement of 20 hours each year. CPAs with an even-numbered license report their credits and renew their license during even-numbered years and those with an odd-numbered license renew during odd-numbered years. The reporting period is based on the calendar year, starting on January 1st and ending on December 31st.  

The Tennessee Board of Accounting lays out restrictions on the type of CPE credits CPAs can obtain for the 80 hour requirement. The following limitations are in place:
*Up to 50% of the credit hours can be earned from instructing.
*Up to 20% of the hours can be from reading professional journals and any follow up exam taking based on the reading.  
*For publishing an article or educational piece, a copy of the publication must be made available to the board if CPE records are audited. The maximum credits allowed for publishing is 50% of the 80 hours.   

For more information about the CPE rules in the State of Tennessee, please see: https://www.tn.gov/commerce/article/accountancy-continuing-education

Subject Requirements

*At least 40 of the credit hours must be in a technical field which is defined as the following subject areas: Accounting and Auditing, Tax, Management Advisory Services, and Ethics.
*If performing attestation services, at least 20 of the 40 technical hours must be in the Accounting and Auditing subject area.  
*Two hours of state specific ethics must be earned every two years.

Other Board Policies

The Tennessee Board of Accountancy will only accept continuing education credits from NASBA (National Association of State Boards of Accountancy) sponsored providers or providers directly sponsored by the Board. Accredited universities and colleges as well as governmental entities issuing credit may also be accepted. The Board does accept “carry-over” hours but only up to 24 hours for each two-year reporting period. The carry-over hours cannot count toward the 40 technical subject hours required for each reporting period or the minimum of 20 hours required each year.


Encoursa Can Enable You to Take Control of Your CPE

The requirements documented above will ensure compliance with the Tennessee State CPE rules and now Encoursa can help you find and manage your CPE credits.

Encoursa is a free web application that tracks and manages your CPE. After you sign up for an account and add your license, you will see how effortless it is to manage those requirements going forward.

Encoursa helps professionals: 

  1. Find professional training
  2. Manage their certification(s)
  3. Upload course support
  4. And more.

Feel free to sign up and take a look for yourself and let us know what you think here – your feedback is always much appreciated!

Create Your Free Account

Fill out the form below to create your FREE account.

*
*