Tennessee

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 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.

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.

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.

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.

Examination Fees

Registration Fees

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.

• 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 36 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 have completed all educational requirements 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.
• The official transcript(s) may be submitted by you.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are acceptable if received in a sealed envelope.
• 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.
• 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 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.

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:
  • Academic Credentials Evaluation Institute
  • Center for Applied Research, Evaluation and Education/International Evaluation
  • Foreign Academic Credential Services, Inc.
  • International Consultants of Delaware, Inc.
  • International Education Research Foundation, Inc.
  • Josef Silny & Associates, Inc.
  • NASBA International Evaluation Services
  • World Education Services, Inc.
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Tennessee requirements.
• Completed original evaluations must be submitted to CPA Examination Services. The original evaluation may be submitted by you. 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.
• 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.

Residency

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