| License |
Renewal Fee |
Additional Fee(s) |
Total Fee(s) |
| CPA (Biennial) |
$120.00 |
n/a |
$120.00 |
| CPA/PA Firm (Annual) |
$50.00 |
n/a |
$50.00 |
| PA (Biennial) |
$120.00 |
n/a |
$120.00 |
| Active Military |
No renewal fee with a copy of deployment orders. ($120.00 w/o copy of orders) |
n/a |
n/a |
| Disabled |
No renewal fee with a copy of doctors statement. ($120.00 w/o copy of statement) |
n/a |
n/a |
| Retired Over 70 |
n/a |
n/a |
n/a |
| License Status |
Requirements |
| Active |
Pay renewal fee.
80 hrs. CPE* |
| Inactive |
Pay renewal fee. |
| Retired with Certificate |
Pay renewal fee. |
| Suspended |
Pay renewal fee.
80 hrs. CPE* |
| Delinquent |
Pay renewal fee plus applicable late fees, if required.
80 Hours CPE* |
*Licensees have held their initial TN CPA certificate less than one year are exempt from reporting CPE this cycle.
*Licensees licensed more than one year but less than two years report only forty (40) hours of CPE; Twenty (20) hours of that CPE must be in technical subjects; ten (10) hours of technical must be in Audit & Accounting if licensees are performing attest services including audit, review, compilation, or agreed upon procedures.
*Licensees who reside in another state, hold an active CPA license in that state, and meet that state’s CPE requirements are considered to have met Tennessee CPE reporting requirements.
*Licensees with full reporting requirements must have 80 CPE hours with in the 2 year reporting period immediately preceding their expiration date with no less then 20 hours of CPE each year and, unless noted otherwise, no less than 40 hours of technical CPE required within the renewal cycle. (See Rule Chapter 0020-5 Continuing Professional Education for additional requirements and information.)
Carry Forward - No more than 24 excess CPE hours can be carried forward from the previous renewal cycle. Carry forward hours cannot be used to satisfy technical, attest, expert witness or annual minimum requirements.
Technical CPE - 40 hours of technical CPE (accounting, auditing, accounting ethics, taxation, and managerial advisory services) are required and any number less than the required amount will result in an incomplete license renewal. Late fees may be assessed.
Attest - If you perform attest services you are required to obtain 20 hours of CPE in accounting and auditing.
Expert Witness Testimony - If you offer expert witness testimony you are required to obtain 20 hours of CPE in that field.
Information - For more specifics about the CPE reporting requirements see Rule Chapter 0020-5 Continuing Professional Education: http://www.state.tn.us/sos/rules/0020/0020-05.pdf
How early can I renew my license?
60 days before the license expires.
How much time do you allow licensees in expired status to still renew with a late fee?
Twelve (12) months.
How much is the late fee?
Licenses more than 30 days after expiration date but within 3 months of expiration date will pay a late fee equal to the renewal fee. Licenses renewed more than 3 months after expiration but within 12 months of the expiration date will be assessed a late fee equal to an amount double the renewal fee.
What happens after the license has expired?
The license must complete the reinstatement process. Please see Rule Chapter 0020-1.08 for more details: http://www.state.tn.us/sos/rules/0020/0020-01.pdf
If a licensee needs additional information, who should they contact?
See Board Contact Info below.
Can I renew a retired license online?
Yes, you can renew a “retired at 55” CPA license online. Licenses with a” retired over 70” status do not renew.
What are the requirements?
Pay the renewal fee.
How can I change my license status?
Contact the Board office for instructions or go to the Board's Web site to download the appropriate affidavit.
I do not wish to renew my license what do I do?
Licensees not wishing to renew their license must notify the Board of their intention prior to the expiration date and contact the Board office for instructions. For more information see Rule Chapter 0020-1.08(2): http://www.state.tn.us/sos/rules/0020/0020-01.pdf
Can I get a replacement license online?
No, contact the Board office for information.
Tennessee State Board of Accountancy
500 James Robertson Pkwy
Nashville, TN 37243
Phone: (615) 741-2550 or 1-888-453-6150
Fax: (615) 532-8800
Who to contact for help:
- Dan Syriac, Administrative Manager
Reinstatements, Re-opens, Firm, Peer Review CPE & CPA/PA Licensing, Audits
daniel.syriac@state.tn.us
1-888-453-6150
615-741-2550
- Gail York, Administrative Assistant III
Firms & Peer Review
gail.york@state.tn.us
1-888-453-6150
615-253-1677
- Brenda Demastus, Administrative Assistant II
Initial Licensing, Reciprocal, CPE & CPE Sponsors, License Renewal & Audits for #s 8001 - 17000
Brenda.Demastus@state.tn.us
1-888-453-6150
615-741-2550
- Patricia A. Turner, Administrative Assistant II
Deposit Reconciliation, Complaints, License Renewals & Audits for #s 0001 - 8000 & all PAs
patricia.a.turner@state.tn.us
1-888-453-6150
615-741-2550
- Mary Flagg, Administrative Assistant I
CPA Licensing & Audits for #s 17001 - 24000
mary.flagg@state.tn.us
615-253-1674