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Tennessee CPE Requirements for CPAs: Your Guide to Compliance
Introduction
Maintaining compliance with Tennessee’s Continuing Professional Education (CPE) requirements is vital for Certified Public Accountants (CPAs) to keep their licenses active and uphold professional standards. With deadlines fast approaching—December 31 for even-numbered licenses in even years and odd-numbered licenses in odd years—there’s no better time to ensure you’re on track.
In this post, we’ll break down Tennessee’s CPE requirements, highlight common challenges CPAs face, and provide resources to make compliance easier. Whether you’re finalizing credits or planning ahead, we’ve got you covered.
Overview of Tennessee Accounting CPE Requirements
Tennessee CPAs must fulfill specific CPE requirements within a biennial reporting period that aligns with their license number. Here’s a detailed breakdown:
- License Renewal Deadline: December 31 of even years for even-numbered licenses; December 31 of odd years for odd-numbered licenses.
- CPE Reporting Period: January 1 to December 31 biennially, aligned with the license number.
- Total Credit Hours Required: 80 hours every two years.
- Minimum Annual Hours: At least 20 hours each year.
Specialized Requirements
- Ethics CPE: 2 hours of board-approved, state-specific ethics courses covering accountancy law, rules, and professional ethics.
- Technical CPE Subjects: At least 40 hours in technical areas such as accounting, auditing, taxation, and business law.
- Specialized Work:
- 20 hours in accounting and auditing for those engaged in attest functions (e.g., compilations).
- 20 hours in expert witness testimony for CPAs serving in that capacity.
Credit Limitations
- Instructional Activities: Maximum 50% of total hours.
- Published Materials: Up to 50% of total hours, subject to documentation.
- Professional Journals: Limited to 20% biennially with exam completion.
Provider/Sponsor Policies
- Courses must be from providers approved by NASBA or other recognized entities.
- Independent study and self-study are accepted, provided they meet NASBA’s Quality Assurance Standards (QAS).
Home State Exemption
- Non-resident CPAs can meet Tennessee’s CPE requirements by fulfilling those of their principal jurisdiction, provided ethics requirements are met if not mandated by the principal jurisdiction.
Common Challenges
Navigating TN CPE requirements can present several challenges:
- Understanding Credit Categories: Differentiating between technical and non-technical credits, and ensuring compliance with specialized requirements, can be confusing.
- Finding Board-Approved Ethics Courses: Meeting the state-specific Tennessee ethics requirement is a frequent stumbling block.
- Balancing Credit Limitations: Many CPAs struggle with adhering to the caps on instructional or journal-based credits.
- Procrastination: Waiting until the last minute often leads to stress and limited course availability. If you find yourself in need of live CPE credits, join us in Las Vegas.
Recommended Courses
These courses have been particularly popular with professionals in Tennessee and are tailored to meet your needs:
America’s #1 Federal Tax Update is a comprehensive collection focused on individual and business taxation that covers all of the latest developments the IRS, legislative, and judicial folks can and will throw your way. It’s bigger, better, and more trusted than the knock-offs out there, so accept no substitutes.
Take control of your continuing education with Western’s Credit Packages: flexible CPE that fits your exact requirements. Get access to our entire digital course library, including webcasts, self-study, and self-study video courses. It’s like an unlimited CPE subscription, but better—you only pay for what you need.
Essential guide to Accounts Receivable Auditing and Risk Assessment. Master effective techniques for evaluating account existence and valuation while developing robust confirmation procedures.
Updated guide to Beneficial Ownership Information Reporting Requirements. Learn essential compliance procedures for the new CTA while mastering BOI reporting processes for business entities.
Clear guide to International Financial Reporting Standards and Implementation. Navigate the foundational principles of IFRS while understanding cultural influences and first-time adoption requirements.
Intensive overview for Corporate Turnaround Strategy and Implementation. Learn critical recovery techniques from operational improvements to legal considerations while managing successful business rehabilitation.
Conclusion
Staying compliant with Tennessee Board of Accountancy CPE requirements is not just a regulatory obligation—it’s an opportunity to grow professionally and stay ahead in your field. By understanding the requirements, addressing potential challenges, and leveraging the right courses, you can ensure seamless license renewal and continued career success.
Join thousands of professionals who trust us to help them meet their CPE requirements. Browse our catalog today and discover courses designed to fit your goals and deadlines.
FAQ
Q: When is the CPE reporting deadline for Tennessee CPAs?
A: The deadline is December 31 of even years for even-numbered licenses and odd years for odd-numbered licenses.
Q: What are the total CPE hours required for renewal?
A: CPAs must complete 80 hours biennially, with a minimum of 20 hours per year.
Q: Does Tennessee require a specific ethics course?
A: Yes, CPAs must complete a 2-hour state-specific ethics course approved by the Board.
Q: Can I use self-study courses to meet the requirements?
A: Yes, self-study courses are accepted if provided by a NASBA Quality Assurance Service (QAS) member.
Q: How can non-resident CPAs meet Tennessee’s CPE requirements?
A: Non-residents can comply by meeting their home state’s CPE requirements, provided Tennessee’s ethics requirement is fulfilled.
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