Tennessee CPE Requirements

CPE Information

License Renewal Deadline 12/31 biennially, based on even or odd CPA license number CPE Reporting Period 1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
General Requirement 80 hours; 20 hours minimum per year
Ethics Requirement Two (2) hour Board-approved ethics course. Per Board regulations, ethics courses must be instructor led. Sequoia CPE only offers self-study courses.
Other Subject Area Requirements

• At least 40 hours in accounting, accounting ethics, attest, taxation, or management advisory services
• If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing
• If providing expert witness testimony, 20 hours of CPE is required in that area in which the court deems you an expert

Credit Limitations Maximum self-study allowed: 100%