TN CPA CPE Requirements: 2026 Renewal Guide

Tennessee CPAs renewing an active license must complete continuing professional education (CPE) that meets the requirements of the Tennessee State Board of Accountancy. Continuing education is a required component of maintaining an active CPA license in Tennessee and is designed to ensure licensees remain current with accounting standards, professional responsibilities, and ethical obligations.

Tennessee’s CPE requirements are tied to a biennial renewal cycle, with specific annual minimums, technical requirements, and a state-specific ethics component that differ from some other states.

This page provides general educational information to help CPAs understand how Tennessee determines CPA CPE requirements for license renewal, including how self-study and audio-based education fit within the Board’s regulatory framework.

Tennessee CPA Biennial CPE Requirements at a Glance‍

All Tennessee CPAs renewing an active license must complete 80 hours of acceptable CPE during each two-year reporting period.

License Expiration Date & CPE Reporting Period

Tennessee CPAs renew licenses every two years. Renewal deadlines depend on the last digit of the CPA license number:

• Even-numbered licenses expire on December 31 of even-numbered years
• Odd-numbered licenses expire on December 31 of odd-numbered years

The CPE reporting period aligns with the two-year cycle immediately preceding the renewal deadline. Required CPE must be completed before the renewal application is submitted. Documentation of CPE credits is typically attached to the renewal filing.

Tennessee CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Tennessee, the following CPE must be completed during each two-year reporting period:

• 80 total CPE hours
• At least 20 hours earned in each year of the reporting cycle
• 40 hours in technical subjects
• 2 hours of Board-approved Tennessee state-specific ethics

If a CPA provides attest services (including compilations), additional subject minimums (e.g., 20 hours in accounting and auditing) may apply as defined in Board rules.

Annual Minimum CPE Requirements

Tennessee requires licensees to earn at least 20 CPE hours in each year of the two-year reporting period. Splitting hours across the cycle encourages ongoing professional learning rather than completing all hours in one year.

Subject-Matter CPE Requirements

Technical CPE

At least 40 hours of CPE must be in technical subject areas. Technical subjects include, but are not limited to:

• Accounting
• Auditing
• Taxation
• Business law
• Finance
• Information technology
• Management services
• Regulatory ethics
• Specialized industry knowledge

A portion of these technical hours may need to align with specific activities (e.g., attest services).

State-Specific Ethics CPE

Tennessee requires 2 hours of state-specific ethics CPE during each two-year reporting period.

• The Board maintains and approves a specific ethics course designed to cover Tennessee accountancy law, ethics, and professional responsibilities.
• Only Board-approved sponsors may offer this course.

This ethics requirement counts toward the overall 80-hour total.

Carryover Rules

If a CPA completes more than 80 hours in a reporting period, they may carry forward up to 24 hours of excess CPE to the next renewal cycle.

Carryover hours can only be used toward the total 80-hour requirement and may not be used to satisfy:

• Minimum annual CPE hours
• Technical subject minimums
• State-specific ethics requirement

First Renewal / New Licensees

For CPAs due for their first renewal:

• If the license was issued in the same year as the first renewal, no CPE is required.
• If the license was issued more than one year but less than two years before the first renewal deadline, a prorated requirement applies (e.g., 40 total hours, including technical and ethics minimums).
• Inactive CPAs (including those aged 65 and older) may be exempt from CPE for renewal, depending on status classification.

Tennessee CPA CPE Courses: What to Know

Qualifying CPE activities must:

• Be delivered by a registered or exempt CPE sponsor (NASBA-registered, on the Tennessee roster, or otherwise approved under Board rules)
• Provide instruction that contributes directly to professional competence
• Be documented with date, sponsor, title, field of study, and hours earned

Self-study, group live programs, webinars, blended learning, and other formats are generally acceptable when provided by a qualifying sponsor.

Audio-Based Self-Study and LumiQ

LumiQ provides continuing education in an audio-based self-study format designed to support CPAs through accessible, on-demand learning.

While LumiQ is often described informally as a “CPE podcast,” its episodes are structured educational programs intended to qualify as formal self-study continuing education when offered in accordance with applicable standards for content, delivery, contact hours, and documentation.

LumiQ does not determine a licensee’s individual Tennessee CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:

• Determining which CPE requirements apply based on license status and renewal cycle
• Confirming that completed courses qualify under Tennessee State Board of Accountancy rules
• Ensuring that the state-specific ethics requirement is satisfied through a Board-approved course
• Maintaining required documentation in case of audit

License Renewal, Audits, and Enforcement

The Tennessee State Board of Accountancy conducts random CPE audits (generally selecting ~10% of renewals) and may request documentation of CPE credits earned in the preceding reporting period. Failure to meet CPE requirements may result in penalties, license disciplinary action, or renewal denial.

The Tennessee State Board of Accountancy is the sole authority on CPA license renewal and CPE compliance.