Tennessee CPA CPE Requirements (2026): 80 Hours Every 2 Years

Requirements Overview

Tennessee requires 80 hours of continuing professional education every two years, with a minimum of 20 hours each year. At least 40 of those hours must be in technical subjects such as accounting, auditing, tax, IT, or finance. A 2-hour Board-approved state-specific ethics course is mandatory each cycle. CPAs performing attest services need at least 20 of their 40 technical hours in accounting and auditing.

Licenses expire December 31 of the biennial period. CPAs licensed in the same year as their first renewal have no CPE requirement for that cycle. Those licensed more than one year but less than the full two-year period must earn 40 hours including state ethics. The Board randomly audits 10% of renewals annually.

Up to 24 hours of excess CPE may carry over to the next biennial period, but carryover hours only count toward the 80-hour total — they do not satisfy annual minimums or technical subject requirements. Extensions are available for prolonged health issues, military deployment, or natural disasters, but requests must be submitted before the license expiration date.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  CPE Extension — Extensions available for prolonged health issues, military deployment, natural disasters, or comparable circumstances. Request must precede license expiration (December 31).

  Must request extension before license expiration date

  Board evaluates on a case-by-case basis

How You Can Complete Your CE

Tennessee CPE Rules & Limits

Details specific to Tennessee that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — Maximum 24 hours may carry over from one biennial period to the next. Carryover hours count only toward the 80-hour total requirement; they do NOT satisfy annual minimums or technical subject requirements.
• Exam-based CPE: Credit awarded at five times the length of each exam, capped at 50% of total requirement.
• CPAs must retain CPE documentation for at least five years.
• The Board randomly audits 10% of renewals annually; selected licensees submit proof through CORE account.
• License expires December 31 of the biennial period.
• Extensions for health issues, military deployment, or natural disasters must be requested before license expiration.

Provider Requirements

NASBA National Registry-listed providers. Exempt sponsors include AICPA, Tennessee Society of CPAs (TSCPA), Tennessee Association of Accountants (TAA), Institute of Management Accountants (IMA), accredited universities/colleges, in-house firm programs (no-charge), and government entities. Self-study courses from non-exempt sponsors must be NASBA QAS designated.

Tips for Tennessee CPAs

• The ethics requirement is state-specific and Board-approved — generic ethics courses from other states will not count.
• Carryover hours (up to 24) help with the total but cannot satisfy annual minimums or the 40-hour technical requirement.
• With 10% of renewals audited annually, keep CPE documentation for at least five years.
• If you need an extension for health, military, or disaster reasons, file the request before December 31 — late requests are not accepted.

Sources

CPA Requirements in Nearby States

Other Professions in Tennessee

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