Tennessee Accounting Requirements

At the time of filing initial applications, candidates must have completed (or be currently enrolled towards completion of):

  • a baccalaureate degree or higher from an institution accredited by a regional or national accrediting body recognized by the Board AND

  • a minimum of 150 semester (or 225 quarter) hours at baccalaureate or higher degree granting institutions accredited by a regional or national accrediting body recognized by the Board.


This total must include:

  • a minimum of 24 semester (or 36 quarter) hours in accounting.

  • a minimum of 24 semester (or 36 quarter) hours in general business subjects such as business law, algebra, calculus, statistics, economics, finance, management, marketing, computer and information systems, ethics, and business communications.


Courses taken at either a two year or a non-accredited four year institution are acceptable provided they are transferable to the four year degree granting institution from which you received your degree. The credits should be added to that transcript or by correspondence from that institution stating those credits will transfer.

Hours taken above the hours required to meet the baccalaureate degree requirement should be taken in courses at the upper division or graduate level in subject areas that would enhance the professional competency, knowledge and skills of a candidate seeking to become a CPA.

Every two graduate credit hours earned at accredited institutions recognized by the Board will be considered to be equal to three undergraduate credit hours.

Educational requirements must be met within 120 days following the actual date the candidate took their first test section(s). Official transcript(s), Certificate of Enrollment, foreign evaluations, etc are to be submitted to CPA Examination Services at the time of application.

Candidates with foreign educational credentials must have their credentials evaluated by:

Foreign Academic Credential Services, Inc.
P.O. Box 400
Glen Carbon, IL 62034
(618) 656-5291 fax: (618) 288-1691
www.facsusa.com

Josef Silny & Associates, Inc.
International Education Consultants
7101 SW 102 Avenue
Miami, FL 33173
(305) 273-1616 fax: (305) 273-1338
www.jsilny.com email: info@jsilny.com

Educational Credential Evaluators, Inc.
P.O. Box 514070
Milwaukee, WI 53203-3470
(414) 289-3412 fax: (414) 289-3411
www.ece.org email: eval@ece.org

World Education Services, Inc.
P.O. Box 745 Old Chelsea Station
New York, NY 10113-0745
1-800-937-3895
www.wes.org email: info@wes.org

International Education Research Foundation, Inc.
P.O. Box 69940
Los Angeles, CA 90066
(310) 390-6276 fax: (310) 397-7686
www.ierf.org email: info@ierf.org

Global Services Associates (GSA)
2554 Lincoln Boulevard #445
Marina del Rey, CA 90291-5082
(310) 828-5709 fax: (310) 828-5709
www.globaleval.org email: global@iccas.com

For more information, click here to visit the Tennessee State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Tennessee's Course Requirements

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