MYCPE ONE

Tennessee CPAs must complete 80 hours of continuing professional education (CPE) every two years, with at least 20 hours in each calendar year, at least 40 hours in technical fields of study, and the 2-hour Board-approved Tennessee state-specific ethics course.

CPAs who perform attest work, including compilations, must earn 20 of those technical hours in accounting and auditing. The reporting period runs January 1 to December 31 over two years and ends in even years for even license numbers and odd years for odd license numbers.

Key Takeaways

  • 80 hours every two years, with a hard minimum of 20 hours in each calendar year.
  • At least 40 hours must be technical. The remaining hours can be non-technical.
  • Only one ethics course satisfies Tennessee: the Board-approved 2-hour state-specific ethics course, offered through approved sponsors.
  • Attest and compilation work requires 20 hours in accounting and auditing. Expert witnesses need 20 hours in their area of testimony.
  • Self-study is not capped, as long as each course is NASBA QAS quality-assured (AICPA and state CPA society courses are exempt).
  • Carryover is limited to 24 hours and counts only toward the 80-hour total.
  • Each missed benchmark triggers 8 penalty hours. Keep your CPE records for at least five years.

TN CPA CPE Requirements at a Glance

RequirementTennessee Rule
Total CPE hours80 hours every two years
Annual minimum20 hours in each calendar year of the period
Technical hoursAt least 40 hours
Non-technical hoursUp to 40 hours (the balance of the 80)
State ethics2-hour Board-approved Tennessee state-specific ethics course, once per period
Attest / compilations20 of the 40 technical hours in accounting and auditing
Expert witness20 hours in the subject area of testimony
Reporting periodJanuary 1 to December 31, biennially; even license numbers end in even years, odd in odd years
CarryoverUp to 24 hours, toward the 80-hour total only
Record retentionAt least five years

1: How Many CPE Hours Do Tennessee CPAs Need Each Year?

Tennessee CPAs need 80 approved CPE hours per two-year reporting period. A minimum number of 20 of those hours must fall in each calendar year. The Board treats the total and each annual minimum as separate benchmarks.

Practical pacing: five hours per quarter keeps you safely above the annual floor without year-end cramming.

2: What Counts as Technical vs. Non-Technical CPE in Tennessee?

At least 40 of your 80 hours must come from technical fields of study. Tennessee adopted the NASBA fields of study for classifying CPE effective January 1, 2018. So, when reporting each program must classified as it is technical or non-technical.

Technical FieldsNon-Technical Fields
Accounting; Accounting (Governmental)Behavioral Ethics
Auditing; Auditing (Governmental)Business Management and Organization
Business Law; Economics; FinanceCommunications and Marketing
Information TechnologyComputer Software and Applications
Management Services; StatisticsPersonal Development
Regulatory Ethics; Specialized KnowledgePersonnel/Human Resources
TaxesProduction

3: What Is the Tennessee State-Specific Ethics Requirement?

Every Tennessee CPA must complete a 2-hour Board-approved state-specific ethics course in each two-year licensing period. The course covers Tennessee accountancy law and rules alongside professional ethics.

Since January 1, 2018, the Board has approved only one version of this course, developed with the Tennessee Society of CPAs (TSCPA). A general AICPA ethics course, a firm ethics session, or another state’s ethics course will not satisfy the requirement, no matter how many hours it carries.

Here is how an ethics course fits into the Tennessee CPE requirements:

TENNESSEE STATE-SPECIFIC ETHICS COURSE
Standards for Tennessee CPAs: State-Specific Ethics
Credits: 2 CPE
Speaker:  Perry Moore  | CPA, CIA, CRMA
Subject Area: Regulatory Ethics
Valid Till: March 31st 2027
This 2-hour state-specific ethics course is designed for Tennessee CPAs and covers Regulatory Ethics requirements applicable to professional practice in Tennessee.
 View the Course


4: Do Attest Work or Expert Witness Testimony Change Your Requirements?

Yes. Two activities add subject-specific benchmarks inside your 80 hours:

Attest services, including compilations: at least 20 of your 40 technical hours must be in the accounting and auditing category each period.

Expert witness testimony in Tennessee courts (accounting, attest, management services, or tax): at least 20 hours in the subject area of your testimony within the current or most recent renewal period.

These are not extra hours on top of 80. They are minimums that specific hours must meet. Missing either one adds 8 penalty hours.

Factor 5: When Is the Tennessee CPA CPE Reporting Deadline?

Tennessee licenses renew every two years and expire on December 31. Your license number decides which year your period ends.

License NoCurrent Reporting PeriodDeadlineWhat to Do in 2026
EvenJan 1, 2025 to Dec 31, 2026Dec 31, 2026Finish all benchmarks and renew
OddJan 1, 2026 to Dec 31, 2027Dec 31, 2027Log at least 20 hours in 2026


Want to compare Tennessee’s requirements with other states? Check out our CPA CPE Requirements State-by-State guide for a full overview.

What Happens If You Fail a Tennessee CPE Audit?

Every renewing CPA with a CPE requirement submits a credit list, and the Board randomly selects licensees from that pool for audit. Board members and Board staff CPAs are audited every cycle. Selected CPAs are notified by email and respond in CORE under "Update License or Permit," then "CPE Audit."

Conclusion

Tennessee’s CPE rule is simple on paper: 80 hours, 20 a year, 40 technical, and the 2-hour state ethics course. Compliance problems come from the edges, like the annual minimum, carryover limits, field-of-study classification, and records you do not control.

Meeting Tennessee's CPE requirements takes more than completing 80 hours. It requires proper field-of-study selection, annual planning, and accurate documentation. Select qualifying CPA CPE courses, monitor carryover limits, and maintain five years of records to support a smooth audit.

FAQs

Tennessee CPAs need 80 CPE hours every two years, with at least 20 hours in each calendar year and at least 40 hours in technical fields of study.

Tennessee requires 2 hours of ethics per two-year period, and it must be the Board-approved Tennessee state-specific ethics course. Other ethics courses do not satisfy the requirement.


Yes. Tennessee has no self-study cap, provided each course is NASBA QAS quality-assured or offered by the AICPA or a state CPA society. The state ethics course is offered only in its approved instructor-led formats.

Up to 40 hours. Because at least 40 of the 80 hours must be technical, the remaining 40 can be non-technical.

December 31 of your renewal year. Even-numbered licenses renew in even-numbered years, and odd-numbered licenses renew in odd-numbered years.

Imtiaz Munshi, CPA

Imtiaz Munshi, CPA

CFO, AZSTEC LLC

Imtiaz Munshi, CPA (US), is the CFO at Azstec, LLC and a trusted advisor to high-net-worth entrepreneurs. A seasoned tax planner and a business strategist with his 25 years of experience, he helps businesses grow smarter and stronger. Imtiaz specializes in guiding entrepreneurs and enterprises through complex financial decisions with clarity and confidence. His passion lies in simplifying strategy, optimizing tax outcomes, and driving sustainable growth. Through his work and thought leadership, Imtiaz continues to empower CPAs and business owners to stay ahead in an evolving financial landscape shaped by AI, ESG, and data-driven change.

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