Tennessee added a 120-hour route on January 1, 2026. You now have two ways to get licensed. Pathway 1 is 150 hours of education plus one year of experience. Pathway 2 is 120 hours plus two years.
To sit for the exam, you need a bachelor's or higher degree and 18 semester hours of upper-division accounting. Both pathways need 30 accounting hours and 24 business hours. You'll also pass an ethics exam with a score of 90% or higher.
Ask the Tennessee State Board of Accountancy which pathway fits your plan.
How to Get a CPA License in Tennessee
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in Tennessee.
| Route | Education | Experience | Status |
|---|---|---|---|
| 150-hour route (Pathway 1) | 150 hours of education, including a bachelor's or higher degree | 1 year | In effect |
| Bachelor's plus 2 years (Pathway 2) | 120 hours of education, including a bachelor's or higher degree | 2 years | In effect since January 1, 2026 |
Education to Sit for the CPA Exam in Tennessee
You need a bachelor's or higher degree from an accredited school. It must include at least 18 semester hours of upper-division or higher accounting. Internship hours don't count toward those 18.
Coursework: 30 semester hours of accounting (24 upper-division) and 24 semester hours of business, on both pathways
Ethics Exam
You must pass the ethics exam from the American Institute of Certified Public Accountants with a score of 90% or higher.
What Changed Recently
Pathway 2, with 120 hours and two years of experience, took effect January 1, 2026 under the Less is More Act of 2025.
What Accountants Earn in Tennessee
Accountants and auditors in Tennessee earned a median of $76,840 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $62,430 and $94,790. About 27,340 people held these jobs in the state.
Accounting Programs in Tennessee
None of the programs on our main rankings are based in Tennessee. You can still study online with a school in another state. Before you enroll, check that its accounting and business courses match what the board asks for. Our best online accounting degrees are a good place to start.
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near Tennessee stand on the bachelor's-plus-experience route.
- Alabama CPA requirements: bachelor's route proposed for October 15, 2026
- Arkansas CPA requirements: bachelor's route in effect since March 5, 2026
- Georgia CPA requirements: bachelor's route in effect since January 1, 2026
- Kentucky CPA requirements: bachelor's route in effect since July 15, 2026
- Mississippi CPA requirements: bachelor's route in effect since July 1, 2026
- Missouri CPA requirements: bachelor's route in effect since August 28, 2026
- North Carolina CPA requirements: bachelor's route in effect since January 1, 2026
- Virginia CPA requirements: bachelor's route in effect since January 1, 2026
Check With the Tennessee State Board of Accountancy
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.