Tennessee CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Annual minimum
20 hours/year (40 technical total)
Ethics requirement
2 hrs Tennessee state-specific
Issued by
Tennessee State Board of Accountancy
Tennessee asks for 80 hours over two years with a 20-hour annual floor, but the detail that trips people up is the ethics course: it must be a Tennessee state-specific ethics course, not a generic one. A NASBA-only or other-state ethics course will not satisfy the requirement, even if the hour count looks right.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Tennessee license requires, in plain English.
The base requirement: 80 hours over two years
The Tennessee State Board of Accountancy requires 80 hours of approved CPE every two-year reporting period, with a minimum of 20 hours in each calendar year. At least 40 of the 80 hours must be in technical subjects such as accounting, auditing, taxation, finance, and regulatory ethics.
State-specific ethics and attest hours
- 2 hours of Board-approved, Tennessee state-specific ethics are required each two-year period, and they count within the 80.
- The ethics course must address Tennessee accountancy law and rules and be offered by a Board-approved vendor - a generic or out-of-state ethics course does not qualify.
- CPAs who perform attest services, including compilations, must have at least 20 of the 40 technical hours in accounting and auditing.
- Up to 24 hours earned beyond the 80 in a full two-year period may carry into the immediately succeeding period.
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Start tracking — freeWhen is your deadline?
Tennessee CPE reporting and license renewal both end December 31, with the specific year set by your license number - even-numbered licenses renew in even years and odd-numbered licenses in odd years. The full 80 hours, both annual minimums, the technical minimum, and your state-specific ethics course must be complete before you renew.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total alongside the 20-hour annual minimum and the 40-hour technical minimum, with separate progress per requirement so nothing slips.
- A dedicated bucket for the 2-hour Tennessee state-specific ethics course, flagged so a generic course is not mistaken for compliance.
- Store every completion certificate in a private vault attached to the course it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your December 31 deadline, with your remaining hours in the subject line.
- Licensed in more than one state? Each license gets its own card, deadline, and reminder schedule on a single dashboard.
Frequently asked questions
How many CPE hours does Tennessee require?
80 hours every two years, with at least 20 hours each year and at least 40 hours in technical subjects.
What ethics course satisfies Tennessee?
A 2-hour Board-approved, Tennessee state-specific ethics course covering state accountancy law and rules. Generic, NASBA-only, or out-of-state ethics courses do not count.
Is there an attest-specific requirement?
Yes. CPAs who perform attest services, including compilations, must earn at least 20 of their 40 technical hours in accounting and auditing.
When is the Tennessee deadline?
December 31, in the even or odd year that matches your license number's parity, when both reporting and renewal end.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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