Tennessee

CPE Solutions, LLC dba Professionals Publishing Group NASBA Registry ID #111907
 
Renewal Date: CPAs with an even license number - 12/31 of even years. CPAs with odd-numbered licenses - 12/31 of odd years 
 
Reporting Period: 1/1 to 12/31 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers 
 
Required Hours: 80 hours with a minimum of 20 per year. 
 
Ethics Required: 2 hours from a board-approved 2 hour state-specific ethics course designed to familiarize the licensee with accountancy laws and rules as well as professional ethics.
 
Subject Breakdown: At least 40 hours in technical subjects such as accounting, accounting ethics, attest, taxation, or management advisory services. If engaged in attest function (including compilations), at least 20 hours is required in accounting and auditing. If providing expert witness testimony, 20 hours of CPE is required in that subject area where the court deems you an expert. 
 
Credit Limits: The maximum credit for instructors & published articles/books is 50% of total hours. Credit for reading professional journals and taking an exam on the reading is limited to 20% biennially.

Credit Calculation: Instructors may receive up to three hours credit for each hour of class time. Professional exams are accepted at 5 times the length of the exam for up to 50% of a licensee's CPE. This limitation applies for the CMA, CISA, and other similar exams approved by Board. Half credits are accepted after the first hour. For University/College credit, one semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non-credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.

Other State Policies:  Program sponsors must be members of NASBA's Registry or Board's Registry, or fall into one of the following categories for automatic approval: 1) Professional Accounting organizations (e.g. AICPA, TN Society of CPAs, TN Association of Public Accountants, Institute of Management Accountants, or other similar organizations approved by the Board); 2) Universities or colleges recognized under Rule 0020-2-.01; 3) Firms or entities offering organized in-firm or in-house educational programs for their employees and others without charge; 4) Governmental entities. 5) Self-study programs must be taken from a provider that is a member of the Quality Assurance Service (QAS).
- Independent study is accepted. See the new NASBA/AICPA CPE Standards for requirements. 
- Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster Program.

Contact Info:
Tennessee State Board of Accountancy
500 James Robertson Parkway, 2nd Floor
Nashville, Tennessee 37243-1141
Phone: 615-741-2550
Fax: 615-532-8800
Email: acct.info@state.tn.us
Web address: http://www.state.tn.us/commerce/boards/tnsba