How do I know if my Tennessee CPE deadline is an even year or odd year?

Your biennial CPE deadline year is determined by your Tennessee CPA license number parity. If your license number is even, your CPE period ends December 31 of even-numbered years. If your license number is odd, your CPE period ends December 31 of odd-numbered years. You can find your license number on your CPA certificate, your wallet card, or by searching the TNSBOA public license lookup at tn.gov. In 2026, CPAs with even-numbered licenses face a December 31, 2026 deadline.

How do I report CPE to the Tennessee State Board of Accountancy?

Tennessee CPAs report CPE hours when renewing their license through the TNSBOA online renewal portal at tn.gov/commerce/regboards/accountancy. You enter CPE hours and provider details during the renewal process — you do not submit CPE separately in advance. License renewal and CPE reporting happen simultaneously online. The renewal deadline is December 31 of your biennial year; renew as soon as your CPE is complete.

What happens if a Tennessee CPA misses the CPE deadline?

Failure to complete 80 CPE hours or to renew by December 31 of your biennial year may result in license lapse, fines, or other disciplinary action by the TNSBOA. A lapsed license cannot be used to perform services requiring a CPA license in Tennessee. To reinstate a lapsed license you typically must complete the outstanding CPE, pay reinstatement fees, and demonstrate compliance to the Board. Contact TNSBOA promptly if you anticipate missing the deadline.

How does Tennessee compare to neighboring states for CPE requirements?

Tennessee (80hr/2-yr biennial, Dec 31, 2hr TN ethics) is unique among its neighbors in using license-number parity to split the CPA population across even and odd deadline years — spreading renewal workload. North Carolina and South Carolina both require 40 hours annually by December 31, which is equivalent over two years. Virginia uses a 120-hour triennial cycle ending December 31. Georgia uses an 80-hour biennial cycle ending December 31 of odd years. Kentucky uses a biennial cycle ending December 31 of odd years.

Can Tennessee CPE hours count toward another state's requirements?

Generally yes — CPE hours that meet NASBA standards and are accepted by TNSBOA can also be applied to another state's biennial or triennial requirement, subject to that state's rules. The key exception is the Tennessee-specific ethics requirement: a course covering only TN law and rules may not satisfy another state's ethics requirement unless that state also accepts it. Multi-state CPAs should track hours by type (general vs. ethics) and confirm each state's ethics course requirements separately.

Tennessee CPA CPE Requirements — December 31 Biennial Deadline

Q: How many CPE hours do Tennessee CPAs need?

Tennessee CPAs must complete 80 hours of continuing professional education (CPE) per 2-year (biennial) period. Within those 80 hours, at least 2 hours must be a state-specific Tennessee ethics course covering TN statutes and Board rules. If you earn more than 80 hours in a biennial period, up to 24 excess hours may carry forward into the next biennial period.

Q: What is the CPE deadline for Tennessee CPAs?

Tennessee CPAs have a December 31 biennial CPE deadline, but the specific year — even or odd — depends on your CPA license number. CPAs with an even-numbered license must complete 80 CPE hours by December 31 of even years (2024, 2026, 2028…). CPAs with an odd-numbered license must complete 80 CPE hours by December 31 of odd years (2025, 2027, 2029…). Check your license certificate or the TNSBOA licensee portal to confirm your license number and deadline year.

Q: Does Tennessee require ethics CPE for CPAs?

Yes. Tennessee requires 2 hours of state-specific ethics CPE per biennial period. The ethics course must cover Tennessee statutes and rules governing the practice of public accountancy and must be from a provider approved by the Tennessee State Board of Accountancy (TNSBOA). Generic national ethics courses — even from NASBA-registered providers — do not satisfy this requirement unless they specifically cover Tennessee law and rules. The 2 ethics hours are included within the 80-hour biennial total.

Q: Can I carry over excess CPE hours in Tennessee?

Yes. Tennessee allows up to 24 excess CPE hours to carry forward from one biennial period to the next. If you complete 96 hours in the 2025–2026 biennial period, you may apply up to 24 of those excess hours toward the 2027–2028 biennial period — reducing the hours you need to earn in that period to as few as 56. Ethics hours cannot be substituted with carried-over general hours; you still need 2 fresh Tennessee-specific ethics hours each biennial period.

Q: Is there a self-study CPE limit in Tennessee?

Tennessee does not impose a percentage cap on self-study CPE. You may complete all 80 hours through qualified self-study courses from NASBA-approved or TNSBOA-accepted providers. Self-study courses must include a final examination or assessment to earn CPE credit. Note that the mandatory 2-hour Tennessee ethics course must be a TNSBOA-approved course covering TN-specific law — check that your chosen self-study provider offers a qualifying TN ethics module.

Q: What types of CPE qualify in Tennessee?

Tennessee accepts CPE in the following formats: live group programs (seminars, workshops, conferences), group internet-based programs (webinars), self-study with a final examination, university or college courses, and teaching or presenting CPE programs. All activities must meet the standards in NASBA's Statement on Standards for Continuing Professional Education (CPE) Programs. Providers must be on the NASBA National Registry or otherwise approved by TNSBOA.

Q: What records do I need to keep for CPE in Tennessee?

Tennessee CPAs must retain CPE records for a minimum of 4 years following the end of each biennial period. Required documentation includes: certificate of completion or attendance verification from the provider; the course title, sponsor name, field of study, and number of CPE credit hours; and the completion date. For the Tennessee ethics requirement, retain documentation that the course specifically covered Tennessee statutes and Board rules — not just a generic ethics certificate.

The License-Number Parity Rule — Your Deadline Year

Tennessee's most distinctive CPE rule: your biennial renewal cycle is determined by whether your CPA license number is even or odd.

How to find your deadline year:

Even license number (e.g., 123456, 78902) → CPE period ends December 31 of even years: 2024, 2026, 2028…
Odd license number (e.g., 123457, 78903) → CPE period ends December 31 of odd years: 2025, 2027, 2029…

2026 deadline alert: If your Tennessee CPA license number is even, your 80-hour biennial CPE period ends December 31, 2026. That's this year. Check your license number now and verify your hours.

You can find your Tennessee CPA license number on your CPA certificate, your wallet card, or by searching the TNSBOA public license lookup. Log in to the TNSBOA online portal (tn.gov/commerce/regboards/accountancy) to see your renewal due date.

License Number Ends In…	Biennial Period	Next Deadline
Even digit (0, 2, 4, 6, 8)	Two-year cycle ending even years	December 31, 2026
Odd digit (1, 3, 5, 7, 9)	Two-year cycle ending odd years	December 31, 2027

Core CPE Requirements

The Tennessee State Board of Accountancy (TNSBOA) requires all active CPA licensees to complete 80 hours of continuing professional education (CPE) per biennial period.

      Biennial requirement at a glance:
      80 hours total — per 2-year period ending December 31
2 hours Tennessee-specific ethics — required within the 80-hour total
No self-study percentage cap — all 80 hours may be self-study
Carryover: up to 24 excess hours — applied to the next biennial period
Deadline: December 31 — of your parity year (even or odd)

    

Tennessee does not impose a self-study cap, which differs from states like North Carolina (50% self-study cap). The 80-hour biennial requirement is equivalent to 40 hours per year — the same total as NC, SC, NJ, NY, and MO on an annual basis — but Tennessee's biennial structure gives more scheduling flexibility.

Tennessee Ethics CPE Requirement

Tennessee requires 2 hours of state-specific ethics CPE per biennial period. This is one of the stricter ethics requirements in the Southeast because it must specifically cover Tennessee law and rules.

The course must cover Tennessee statutes and rules governing public accountancy
The provider must be approved by the Tennessee State Board of Accountancy (TNSBOA)
Generic national ethics courses (even from NASBA-approved providers) do not satisfy this requirement unless they specifically address Tennessee law
The 2 ethics hours are included within the 80-hour biennial total
You still need 2 fresh Tennessee ethics hours in every biennial period — you cannot substitute carried-over general hours for ethics

      Where to find TN-specific ethics courses: The Tennessee Society of CPAs (TSCPA) offers TNSBOA-approved Tennessee ethics courses every biennial cycle. Some national providers (Surgent, MyCPE) offer TN-specific ethics modules — confirm the course description explicitly states it covers Tennessee statutes and Board rules before purchasing.
    

Common ethics mistake: Many Tennessee CPAs take a generic AICPA or NASBA ethics course and assume it satisfies the TN requirement. It does not. The course description must reference Tennessee statutes and TNSBOA rules. When in doubt, contact TNSBOA or TSCPA to verify a specific course qualifies.

Carryover Rules

Tennessee allows up to 24 excess CPE hours to carry forward from one biennial period into the next.

If you complete 96 hours in the 2025–2026 biennial period (even-year licensees), you may apply up to 24 of those excess hours toward the 2027–2028 period
With a 24-hour carryover, you only need to earn 56 new hours in the next biennial period
Hours beyond 24 over the 80-hour requirement are forfeited — they cannot be carried forward
Ethics: you still need 2 fresh Tennessee-specific ethics hours in every biennial period regardless of carryover

Carryover hours are applied to the immediately following biennial period only — they cannot be banked multiple periods forward.

Accepted CPE Formats and Providers

Tennessee accepts CPE in the following formats:

Live group programs — seminars, workshops, conferences in-person
Group internet-based programs — live webinars with real-time interaction
Self-study with final examination — online courses with a post-test from NASBA-approved providers
University or college courses — for academic credit or audit, must meet NASBA CPE standards
Instruction — teaching or presenting a CPE program (limited to a portion of total hours)
Published articles/books — writing qualifying accounting-related content (limited credit)

All CPE providers must be on the NASBA National Registry of CPE Sponsors or otherwise approved by TNSBOA. For self-study, a final examination or assessment is required to earn credit — programs without a post-test do not qualify.

How to Report CPE in Tennessee

Tennessee integrates CPE reporting directly into the license renewal process:

Log in to the TNSBOA online renewal portal at tn.gov/commerce/regboards/accountancy
Complete the license renewal form — CPE hours are entered as part of the renewal, not separately
Enter provider name, course title, field of study, credit hours, and completion date for each course
Pay the biennial renewal fee
Submit before December 31 of your deadline year

      Tennessee differs from states like South Carolina: SC requires a separate NASBA CPE Audit Service submission before renewing. Tennessee combines CPE reporting with license renewal in a single online process — you report hours and renew simultaneously.
    

Record-Keeping Requirements

Tennessee CPAs must retain CPE records for a minimum of 4 years following the end of each biennial period. Required documentation includes:

Certificate of completion or attendance verification from the provider
Course title, sponsor/provider name, field of study, CPE credit hours
Completion date (must fall within the applicable biennial period)
For the Tennessee ethics requirement: documentation confirming the course specifically covered Tennessee statutes and TNSBOA rules

Audit risk: TNSBOA may audit CPE compliance for any licensee. For your Tennessee ethics course specifically, save the course description or syllabus in addition to your completion certificate — if audited, you need to demonstrate the course addressed TN-specific content.

Frequently Asked Questions

How many CPE hours do Tennessee CPAs need?

Tennessee CPAs must complete 80 hours per 2-year biennial period, including 2 hours of Tennessee-specific ethics. Up to 24 excess hours may carry forward. Tennessee has no self-study percentage cap.

What is the CPE deadline for Tennessee CPAs?

December 31 of your biennial deadline year — even or odd depending on your license number. Even-numbered license → even years (2026, 2028…). Odd-numbered license → odd years (2027, 2029…).

How do I know if my deadline is an even or odd year?

Look at the last digit of your Tennessee CPA license number. Even digit (0, 2, 4, 6, 8) → even-year deadlines. Odd digit (1, 3, 5, 7, 9) → odd-year deadlines. Check your license certificate, wallet card, or the TNSBOA portal.

Does Tennessee require ethics CPE for CPAs?

Yes — 2 hours of Tennessee-specific ethics per biennial period. The course must cover Tennessee statutes and TNSBOA rules. Generic national ethics courses do not qualify. TSCPA offers approved courses each cycle.

Can I carry over excess CPE hours in Tennessee?

Yes — up to 24 excess hours from one biennial period may be applied to the next. Hours beyond 24 over the 80-hour requirement are forfeited. You still need 2 fresh Tennessee ethics hours every period.

Is there a self-study CPE limit in Tennessee?

No. Tennessee has no self-study percentage cap. All 80 hours may be completed via qualified self-study courses with a final examination from NASBA-approved or TNSBOA-accepted providers.

What types of CPE qualify in Tennessee?

Live seminars, webinars, self-study with post-test, university courses, and approved instruction/teaching activities. All providers must be on the NASBA National Registry or TNSBOA-approved.

How do I report CPE to the Tennessee Board?

CPE is reported as part of your license renewal on the TNSBOA online portal at tn.gov. You enter CPE details and renew your license simultaneously — there is no separate CPE submission step.

What records do I need to keep for CPE in Tennessee?

Keep certificates of completion for 4 years after the end of each biennial period. Records must show provider name, course title, field of study, hours, and completion date. For the TN ethics course, also retain documentation that it covered Tennessee law specifically.

What happens if I miss the Tennessee CPE deadline?

Failure to complete 80 hours or renew by December 31 may result in license lapse, fines, or disciplinary action. A lapsed license requires reinstatement — typically including outstanding CPE completion and reinstatement fees. Contact TNSBOA promptly.

How does Tennessee compare to neighboring states?

TN (80hr biennial, Dec 31, 2hr TN ethics) equals the same total hours as NC/SC (40hr annual) but with biennial flexibility. VA requires 120hr triennial. GA requires 80hr biennial ending odd years. TN's license-parity split is unique among SE states.

Can Tennessee CPE count toward another state's requirement?

Generally yes for general CPE hours. The TN-specific ethics course may not satisfy another state's ethics requirement unless that state also accepts TN-law courses. Multi-state CPAs should verify each state's ethics course rules separately.

Tennessee vs. Neighboring States — CPE Comparison

State	Total Hours	Cycle	Deadline	Ethics	Self-Study Cap	Carryover
Tennessee	80 hrs/2 yrs	Biennial	Dec 31 (even or odd by license #)	2 hrs TN-specific per period	None	24 hrs max
North Carolina	40 hrs/yr	Annual	Dec 31	2 hrs/yr	50% self-study cap	None
South Carolina	40 hrs/yr	Annual	Dec 31 (CPE) Feb 1 (renewal)	2 hrs/yr (any NASBA)	None	20 hrs max
Virginia	120 hrs/3 yrs	Triennial	Dec 31	4 hrs/3 yrs (VA-specific)	None	None
Georgia	80 hrs/2 yrs	Biennial (odd yrs)	Dec 31 (odd years)	4 hrs/2 yrs	None listed	15 hrs max
Kentucky	80 hrs/2 yrs	Biennial	Dec 31 (odd years)	2 hrs/2 yrs	50% self-study cap	20 hrs max

Source: State Board of Accountancy rules (2026). Verify current requirements at your state board website.

Multi-State CPAs: Tennessee + Another State

Tennessee CPAs who also hold licenses in neighboring states should plan CPE carefully across both cycles.

TN + NC or SC: NC and SC use annual Dec 31 deadlines. Tennessee's biennial 80 hours equals NC/SC's annual 40 hours over two years. If you're licensed in all three, track hours annually to satisfy NC/SC while banking toward TN's biennial total. Ensure NC's 50% self-study cap is met if you're heavy on self-study courses.
TN + VA: Virginia uses a 120-hour triennial cycle (Dec 31). Hours earned for TN's biennial count toward VA's triennial total. Verify VA's ethics requirement (4 hours Virginia-specific per 3-year period) is met separately from TN's 2-hour TN ethics.
TN + GA: Georgia has an 80-hour biennial cycle ending Dec 31 of odd years. If your TN license is even-year, your TN deadline is 2026 and GA deadline is 2027 — stagger your planning accordingly.
TN + KY: Kentucky also uses an 80-hour biennial cycle (Dec 31, odd years). Even-year TN CPAs face TN in 2026 and KY in 2027 — relatively manageable. Kentucky has a 50% self-study cap; if you take all self-study for TN, flag which hours also satisfy KY.
Substantial equivalency: Tennessee is NASBA substantial-equivalency compliant. Non-resident Tennessee license holders may qualify for the mobility provision if their home state is substantially equivalent — but must still meet Tennessee's 2-hour TN-specific ethics requirement.

Tennessee CPA CPE Requirements — December 31 Biennial Deadline