Tennessee

Before applying for an Academic Credential Evaluation through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s educational requirements below.

Please Note: NASBA’s Licensing Service evaluates only the educational requirement for licensure in this state. All other licensure inquiries are to be directed to the State Board of Accountancy.

To apply for an educational evaluation, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your application, apply for the evaluation, maintain your current information and check the status of your application.

Please allow up to two 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.

EDUCATION

Effective January 1, 2026, the legislation provides for two pathways to initial licensure:

• “150 + 1” A candidate must complete:
• 150 semester hours  
• baccalaureate or higher degree
• 30 semester hours of accounting education including the elementary level. A maximum of six (6) of the thirty hours may be internship programs. – At least 24 of those 30 hours must be at the upper division level, junior level courses or higher.
• 24 semester hours in general business education

 In addition, the candidate is required to pass the Uniform CPA Exam and an ethics exam and complete one year of experience consistent with that described in Board Rule 0020-02-.03. 

• “120 + 2” A candidate must complete:
• 120 semester hours  
• baccalaureate or higher degree
• 30 semester hours of accounting education including the elementary level. A maximum of six (6) of the thirty hours may be internship programs. – At least 24 of those 30 hours must be at the upper division level, junior level courses or higher.
• 24 semester hours in general business education

 In addition, the candidate is required to pass the Uniform CPA Exam and an ethics exam and complete two years of experience consistent with that described in Board Rule 0020-02-.03.

FEES

• Initial – $100
• Transfer of Grades – $100

INTERNATIONAL CANDIDATES

Applicants who obtained their education outside the United States must have an evaluation report completed and submitted by one of the following companies:

• 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.