Certified Public Accountant (CPA)

Exam

Third-party exam

Education

Degree

Experience

Experience

Background check

Required

CERTIFIED PUBLIC ACCOUNTANT (CPA)<BR><BR> CERTIFICATION REQUIREMENTS:<br> To become a CPA in Tennessee, candidates must obtain 150 semester hours of education and must earn a baccalaureate degree from an accredited college or university. This must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses (12 of which must be in upper division courses). The candidate must then pass the Uniform CPA Examination, pass an ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better, and complete one year of experience in accounting acceptable to the Board.<br><br>Once both exams have been passed, the Board is notified and an application packet is sent to the candidate to apply for the Tennessee CPA certificate. The CPA applicant must have completed the TNSBA experience requirement prior to submitting an application for certification.<br><br>EXPERIENCE REQUIREMENTS<br>The experience requirements as outlined in T.C.A. Section 62-1-106(j) include:<br> Providing services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills<br> Employment in industry, government, academia or public practice<br> No fewer than 2000 hours of experience earned in no less than one year or more than three years experience must have been accrued within the ten years immediately preceding the application for certification<br> Licensees who wish to sign reports on financial statements on behalf of a firm must provide two years of experience in the last ten years in compilations, reviews, and audits.<br><br>INTERSTATE EXCHANGE RECIPROCITY<br>To obtain a reciprocal CPA certificate in Tennessee a candidate must satisfy the foees.