• Total CPE Requirement: 80 hours every 2 years
• Annual CPE Requirement: 20 hours

• CPA Ethics: 2 hours of state-specific ethics CPE, Approved sponsors for this course can be found here.
• Technical Subjects: Minimum 40 hours must be in technical fields.
• Non-Technical Subjects: Maximum of 40 hours may be in non-technical fields.
• Accounting & Auditing: Minimum 20 CPE hours if performing attest services (including compilations).
• Expert Witness: Minimum 20 CPE hours must be in the area in which the court deems you an expert.
  Staying up-to-date is crucial for effective expert witness testimony, so if you’re providing expert witness testimony in court, 20 out of the total CPE hours must be specialized in your specific area of expertise. This could include expertise in taxation (20 CPE Tax hours required), auditing (20 Auditing/Attest hours required), management services (20 management service hours required), or accounting (20 Accounting hours required).

1/1 to 12/31 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

Courses cannot be taken for credit more than once in a 2-year reporting term.

• Instruction: Maximum 40 hours
• Published Materials: Maximum 40 hours
• Professional Journals: Maximum 16 hours for the magazine reading program such as reading TSCPA journals and returning those questions for a score
• Professional Exams: Maximum 40 hours may be awarded for successfully passing certification exams approved by the board. Eligible Exams.

If more than 80 hours are taken in a 2 year period, up to 24 hours may be carried forward to the next cycle. Carryover hours do not contribute to the minimum 20 hour annual requirement or the 40 technical hour requirement.

License renewal reminder postcards are mailed in late October to the mailing address of record (with the state) for all CPAs/PAs whose licenses will expire the following December 31st. CPAs may begin renewing online the November prior to their expiration date. When renewing, CPAs must attach a list of CPE credits earned during the period. CPE certificates are only required when selected for audit.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Tennessee State Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A non-resident licensee seeking renewal of a license can meet the CPE requirement for Tennessee by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal office is located. Compliance is demonstrated by signing a statement certifying that the principal jurisdiction's CPE requirements for renewal are met on the renewal application for Tennessee.
If the state where the principal office is located has no CPE requirements for renewal, then the licensee must comply with all the CPE requirements for renewal in Tennessee.

Ethics: If the licensee’s principal jurisdiction does not have an ethics requirement, then the ethics requirement for Tennessee must be met.

The Board may exempt a licensee from continuing education requirements for the following reasons, so long as they do not practice public accountancy or offer accounting services to the public:

• Disabled for more than 6 months
• Active Military Service
• CPAs granted inactive status

In order to receive and exemption from CPE, a qualifying individual must submit a written request for an exemption to the Board. When reactivating from inactive status, all 80 hours of CPE must be technical.