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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.
Please review the information below carefully before submitting your application.
Applicants who have Passed all 4 Sections of the CPA Examination
If you currently hold a CPA license and previously created a CPA Portal account for examination services, simply log in using your existing account.
If you have successfully passed all four sections of the CPA Examination, and never held a CPA license, follow these steps:
- Log in to the CPA Portal using the account you previously used for CPA Examination services.
- Select “Apply Now.“
- Choose your jurisdiction.
- Select the licensing application you wish to submit.
If you have never logged into the CPA Portal but have previously passed the examinations, please follow these steps:
- Visit NASBA.org – Sign In
- Instead of signing in, please click “Sign Up” to create an okta account.
- Verify with verification email, and accept the informed consent.
- Once you reach the application dashboard click on the CPA Portal and click “Existing Candidate”.
- Match to your previous application account using your National Candidate ID, Email, and Date of Birth.
- If you are licensed already, click “Link Existing License” on the home page of the CPA Portal.
Applicants Licensed in a Non-NASBA Managed Jurisdiction
If you currently hold a CPA license in a jurisdiction not managed by NASBA and would like to apply for licensure in a NASBA-managed jurisdiction, you must:
- Log in to your CPA Portal account. If you do not have a CPA Portal Account, please follow the directions listed above for creating an account and matching to your previous account associated with the CPA Examination.
- Select “Link Existing CPA License.”
- Complete the license-linking process before submitting your new licensure application.
Puerto Rico, U.S. Virgin Islands, and Commonwealth of the Northern Mariana Islands Applicants
Some applicants from Puerto Rico, the U.S. Virgin Islands, and the Commonwealth of the Northern Mariana Islands received an email indicating that a CPA Portal account was created on their behalf.
- If you received this email, please refer to the PDF instructions below for guidance on setting up your account.
Licensure OKTA Instructions
- If you did not receive an account setup email, log in using the CPA Portal account previously used for your CPA Examination services or create a new account and match as an existing candidate.
Need Assistance?
Before beginning your application, please ensure your CPA Portal account information is accurate and that any existing licenses have been linked, if applicable. Following these steps will help prevent delays in processing your licensure application.
If you are still encountering issues, please email [email protected] or call 866-350-0017.
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.
Note: You are required to have completed a four-year bachelor’s degree or higher. A three-year degree that is equated to a bachelor’s degree is not acceptable.
- 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 NASBA Licensing directly from the evaluation service at the time of application. Photocopies are not acceptable.
- 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.
- 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.
Residency
There is not a residency requirement to apply for the Academic Credential Evaluation (ACE) for this state. To be eligible for a Tennessee CPA license, the applicant must be a citizen of the United States, or a Qualified Alien as defined in Tenn. Code Ann. §4-58-102.
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