Tennessee CPA CPE Requirements

Here is a Link to the state board website to access FAQs on CPE Requirement and Regulations for Tennessee CPA.

Acceptable continuing professional education encompasses programs contributing to the development and maintenance of both technical and non-technical professional skills. Tennessee State Board of Accountancy specifies the below-mentioned subject areas as qualifying subject areas:

Technical Subject Area:

• Accounting;
• Accounting (Government);
• Auditing;
• Auditing (Government);
• Business Law;
• Economics;
• Finance;
• Information Technology;
• Management Services;
• Regulatory Ethics;
• Specialized Knowledge;
• Statistics; and
• Taxes

Non-Technical Subject Area:

• Behavioral Ethics;
• Business Management & Organization;
• Communications and Marketing;
• Computer Software & Applications;
• Personal Development;
• Personnel/Human Resources; and
• Production.

Click here for further reference on the state board website.

You should choose myCPE Packages for Tennessee Certified Public Accountants (CPA) Professionals for the following reasons:

• Customized packages as per the CPE requirement
• 2 hours of Board approved Ethics learning requirements are completed
• Most of the learning is from technical subject areas

Our CPE Package for Tennessee CPAs is 100% compliant with the regulations of the Tennessee State Board of Accountancy and we offer a 100% satisfaction guarantee. If you feel the package is non-compliant, please email our support team at (support@my-cpe.com) and let us know how it is non-compliant and we will happily refund your full payment.

Yes, minimum subject area requirements are mentioned below:-

• Minimum 40 hours in Technical courses
• Minimum 20 hours out of 40 technical hours in Accounting & Auditing if engaged in attest services (including compilations)
• Minimum 20 hours in the area of expertise if providing expert witness testimony in court
• Subjects such as spirituality, personal health and/or fitness, sports and recreations, foreign language, and production which will not contribute directly shall not be allowed

All of the following myCPE Learning Activities are approved for Tennessee CPAs CPE

1. Self-Study Courses
2. Live Webinars
3. Virtual Events
4. Articles
5. Packages
6. Short Videos
7. E-Book
8. Certificate Courses

In addition to the above activities, the following mentioned activities may also contribute towards continuing education:

• Instructor/Developer of CPE programs
• Technical Reviewer of CPE
• Independent Study.
• Blended Learning Programs
• A college or university course
• Participation and work on a technical committee of an international, national, or state professional association, council or member organization, or a governmental entity
• A group learning activity that is coordinated and presented as an organized in-firm or in-house (includes any company that gives training for their employees and others) educational program for employees and others without charge
• Programs of other organizations (accounting, industrial, professional, etc.) are recognized by the Board.

Following are restrictions on the qualifying learning activities:

• The maximum credit for instructors is 50% of the total hours
• Credit for reading professional journals and taking an exam on the reading is limited to 20% biennially
• For authorship credit, a copy of the published article or book shall be made available to the Board if CPE records are audited. The maximum credit for published articles/books is 50% of the total hours.

Click here for a reference to the board website.

Each license holder shall biennially, when making an application for license renewal, submit on the prescribed form a signed statement setting forth the number of continuing education hours that he or she has completed during the reporting period. Such license holder shall retain documentation supporting such statement for at least five (5) years subsequent to the date of submission.

The fee for the initial issuance of the certificate is $ 100. Fees for Renewal of certificate or registration is $ 110 biennially. Fees for an Initial firm permit are $ 50 while Fees for renewal are $ 50 per year.

For Further Information here is a link to its Fee Schedule.

A Tennessee (TN)CPA can complete 100% of the total required CPE credit hours via self-study courses. i.e., an Tennessee (TN)CPA can complete all 80 hours via self-study courses from NASBA-approved CPE sponsors as myCPE is approved by NASBA (Sponsor id 143597) our 40 CPE Package of myCPE is 100% compliant with that requirement.

Yes, Tennessee State Board allows courses completed via nano learning courses to count towards TN CPE requirements. The program sponsor must be approved by NASBA's National Registry of Continuing Professional Education Sponsors or NASBA's Quality Assurance Service. myCPE is approved by NASBA for providing Nano Program Learning.

Having completed a renewal reporting period in which you earned more than the required hours, you may apply a portion of the overage to the next renewal. CPE carried forward will help fulfill the requirement for 80 overall hours only and does not help meet the requirement for yearly minimums, technical CPE, or other benchmarks.

For a two-year reporting period: 

If you have exceeded the requirement of 80 hours in a regular two-year reporting period, you may apply up to 24 hours for the subsequent reporting period.

For first renewal: 

If you have exceeded the requirement of 40 hours in a shortened reporting period for new licensees, you may apply up to 12 hours to the subsequent reporting period.

Please note that you must have actually earned more than the required hours in a given reporting period in order to consider the excess hours for carryover. Do not count previously carried hours in this assessment.

• A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete the eighty (80) hour two (2) yearly requirement. 
• A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the forty (40) hour requirement in technical fields of study required.
• A penalty of (8) CPE hours will be assessed against those license holders who fail to timely complete at least twenty (20) hours in each year of the biennial renewal period.
• A penalty of (8) additional CPE hours will be assessed against those license holders who perform the attest function and fail to timely complete the twenty (20) hour requirement in the subject areas of attest and accounting theory and practice.
• A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the two (2) hour state-specific continuing professional education ethics.
• A licensee who has assessed a penalty under this rule shall complete such penalty and shall submit proof of completion of such penalty to the Board no later than one hundred and eighty (180) days from the date the Board notifies the licensee of the deficiency.

• A license holder seeking to renew an initial certificate issued less than two (2) years but more than one (1) year prior to expiration must provide evidence of having completed at least forty (40) hours of continuing education, of which twenty (20) hours shall be in technical fields of study. Of the forty (40) hours required, at least two (2) hours shall consist of a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.
• Up to twelve (12) CPE hours taken in excess of the forty (40) hour requirement for the initial licensing period may be applied towards the requirement of the next succeeding two (2) year renewal. Licensees seeking to renew an initial certificate issued less than one (1) year prior to expiration will be exempt from CPE requirements for that renewal period.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Tennessee CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference.

As myCPE is approved by NASBA (Sponsor id 143597) many of our courses are approved for Tennessee CPAs. And for further guidance, we have provided details for “QUALIFIES FOR” on each page of the courses about Approval/Qualifications of CPE Credits for your reference. However, it will be the responsibility of each attendee to ensure that they are eligible for the Continuing Professional Education Credits based on their occupation/job profile, knowledge requirements as well as guidelines laid down by their regulatory board before registering for the webinars. So, make sure you check with the respective state board or regulatory body.