Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

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Send any additional required information or documents to:

CPA Examination Services – TN
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s). Submission by you or school to CPAES.
  2. Notarization Form. Submission by you to CPAES.
  3. Photograph Form with a 2×2 photograph taken within the last three months, showing your head and shoulders only. Submission by you to CPAES.
  4. Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
  5. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
  6. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Transfer of Scores

If you wish to transfer credit from another jurisdiction into Tennessee, you must have earned credit under the same rules as are in effect in Tennessee. Please contact the State Coordinator at cpaes-tn@nasba.org for questions regarding score transfers.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $170.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $150.00
3 examination sections $125.00
2 examination sections $100.00
1 examination section $75.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

Effective June 24, 2012, as a first-time applicant, you must have completed (or be currently enrolled towards completion of):

  • At least 150 semester hours of college education, including a baccalaureate or higher degree conferred by a regionally accredited college or university recognized by the Board which includes:
    • at least 30 semester (or 45 quarter) hours in accounting, including at least 24 semester hours completed at the upper division level, AND
    • at least 24 semester (or 36 quarter) hours in general business, including at least 12 semester hours completed at the upper division level.  Business subjects can include:
      • business law,
      • algebra, calculus, statistics, probability
      • economics,
      • finance,
      • management,
      • marketing,
      • technology(computer)/information systems,
      • ethics,
      • business communications.

Courses from junior colleges do not qualify as upper division. Upper division courses are from the junior/senior and graduate levels.

All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with first-time application. Educational requirements must be met within 200 days following the actual date you took your first test section(s).

Note: If you applied for the examination prior to June 24, 2012, you must have sat for the examination to continue testing under the previous education requirements.

Transcripts

If you who have completed the educational requirement at the time of application:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts marked “Issued to Student” are acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you are currently enrolled in college at the time of application, you must:

  • submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
  • submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 200 days immediately following the actual date in which you took your first test section. The form must be signed by an authorized official of the college and signed by you.
  • The official transcript(s) and Certificate of Enrollment Form may be submitted by you.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

  • have the academic institution(s) submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses within 200 days following the actual date in which you took your first test section.
  • The final official transcript must display satisfactory completion of all courses and the degree graduation date.
  • The official transcript may be submitted by the you.

And you are advised:

  • If you fail to successfully complete the courses and/or degree requirements as indicated on your Certificate of Enrollment, your examination score(s) will be voided.
  • If we do not receive your final official transcript, your application will be determined to be incomplete. You will not receive any credit for any Uniform CPA Examination section(s) you have taken. You will be required to reapply as a First-time applicant again (and meet the eligibility requirements in effect at that time) to be permitted to take any future examinations.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your educational credentials evaluated by one of the following:
    • NASBA International Evaluation Services
    • Academic Credentials Evaluation Institute
    • Center for Applied Research, Evaluation and Education/International Evaluation
    • Foreign Academic Credentials Service, Inc.
    • International Consultants of Delaware, Inc.
    • International Education Research Foundation, Inc.
    • Josef Silny & Associates, Inc.
    • World Education Services, Inc.
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Residency

There is not a residency requirement for the state of Tennessee.

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CONTACT US

Toll Free: 1.800.CPA.EXAM
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
Fax: 615.880.4290, Attn: TN Coordinator
Email: cpaes-tn@nasba.org

Mail: Tennessee Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469