Tennessee CPA CPE Requirements 2026: 80 Hours Every Two Years
Tennessee CPAs need 80 CPE hours every two years, 20 a year and 2 state-specific ethics hours. See carryover and attest rules.
Tennessee CPAs must complete 80 approved CPE hours every two years, with at least 20 hours in each year. Two of those hours must be Board-approved, state-specific ethics, and at least 40 must be technical. Carryover is allowed up to 24 hours. This guide explains the rule as published by the Tennessee Board of Accountancy and in rule 0020-05, and how the requirement changes for CPAs who perform attest or compilation work or serve as expert witnesses. For other states see our CPA CPE requirements guide.
Tennessee CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 80 approved hours every two years |
| Annual minimum | At least 20 hours in each year |
| Ethics | 2 hours of Board-approved, state-specific ethics every two-year period |
| Technical | At least 40 of the 80 hours |
| Attest or compilation work | At least 20 of the technical hours in accounting and auditing |
| Expert witnesses | 20 hours in the area where a court has recognized you as an expert |
| Carryover | Up to 24 hours above 80, counting only toward the 80-hour total |
| Records | Keep for at least 5 years |
The two-year period
The Board's page refers to a December 31 expiration date, which is the date used for extension requests. We could not confirm the exact start and end dates of the reporting period from the pages we reviewed, so check your own renewal notice. What the Board is clear about is the 20-hour annual benchmark: each missed benchmark carries 8 penalty CPE hours. Spread your learning so that each year has at least 20 hours, and aim for 40 per year.
Ethics
You need two hours of Board-approved, state-specific ethics in each two-year period. A national ethics course does not automatically qualify, so check that the course is approved by the Board. The Board's main continuing education page and rule 0020-05-.03 say two ethics hours for a new licensee as well. One other Board page phrases the new-licensee figure as 40 hours of Board-approved ethics, which conflicts with the rule and looks like an error, so follow the rule and confirm with the Board if you are unsure. Our overview of ethics CPE for CPAs explains how ethics credit is defined in other states.
Technical hours and special rules
At least 40 of your 80 hours must be technical. If you perform attest or compilation work, at least 20 of those technical hours must be in accounting and auditing. An expert witness needs 20 hours in the area in which a court has recognized the CPA as an expert. Carryover hours count only toward the 80-hour total, not toward the annual, technical or other benchmarks.
Caps on specific activities
The Board sets no hour caps by delivery method. Journal reading is capped at 20 percent of the required hours, article and book writing at 50 percent of the two-year requirement, and exam credit at 50 percent. A self-study provider other than the AICPA and the state CPA societies must be quality-assured by NASBA. The Board allows pre-approval of a non-registered sponsor's course once per period, for up to 16 hours.
Carryover
Up to 24 hours earned above the 80-hour requirement may carry forward. After a new licensee's shortened period, up to 12 hours above 40 may carry forward. Because carryover counts only toward the total, you still need the annual, technical and ethics requirements in the new period.
New licensees
A license issued less than one year before expiration has no CPE requirement. A license held for more than one year but less than the full period needs 40 hours, including 20 technical hours and 2 hours of state ethics, with no annual minimum. The Board states this on its continuing education page and in rule 0020-05-.03.
Sponsors and audits
NASBA National Registry sponsors are accepted. So are exempt sponsors, including professional accounting organizations, accredited colleges, free in-house firm programs and government entities. AICPA and state CPA society self-study is exempt from the NASBA quality-assurance requirement. The Board usually sends audit notices in early May, so keep records for at least five years. Our explainer on what NASBA does covers the registry.
Frequently asked questions
How many CPE hours do Tennessee CPAs need?
80 approved hours every two years, with at least 20 each year.
How many ethics hours are required?
Two hours of Board-approved, state-specific ethics every two-year period.
How much can I carry forward?
Up to 24 hours above 80, counting only toward the 80-hour total.
Do new CPAs need CPE?
Not if licensed less than a year before expiration. After that, 40 hours including 20 technical and 2 ethics.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Tennessee Board of Accountancy continuing education pages (tn.gov/commerce) and rule 0020-05, checked October 2026.
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