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Our Courses Accepted:
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The board requires that all self-study courses must be taken from
sponsors approved as a NASBA's QAS (Quality Assurance Service)
provider. Global CPE provides NASBA-QAS Courses provided by
National Tax Institute.
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Renewal Date:
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CPAs with an even license number - 12/31 of even years. CPAs with
odd-numbered licenses - 12/31 of odd years
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Reporting Period:
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1/1 to 12/31 biennially ending on even-numbered years for even
license numbers and odd-numbered years for odd license numbers
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Required Hours:
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80 hours every 2 years, with a minimum of 20 per year.
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Ethics Required:
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Yes. For Licensees renewing 12/31/07 expiration date: 2 hours of
ethics is required. For Licensees renewing 12/31/08 expiration date: 4
hours (3 hrs general and 1hr. rule/law specific) of ethics is required.
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Subject Breakdown:
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At least 40 hours in accounting, accounting ethics, attest, taxation, or
management advisory services. If engaged in attest function, at least
20 hours is required biennially in that subject area. If providing expert
witness testimony, 20 hours of CPE is required in that subject area
biennially.
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Credit Limits:
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The maximum credit for instructors & articles/books is 50% of total
hours. Authorship credits must have a copy of the published article or
book available to be provided to the Board if CPE records are audited.
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. Reading
professional journals and taking an exam on the reading is limited to
20% biennially or up to 16 hours. Self-study courses, the sponsors
must be QAS-approved. CPE carryover is limited to 24 hours per
reporting period and does not contribute to the 20 hour minimum
requirement nor the 40 hour technical requirement. Half credits are
accepted after first hour.
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Other State Policies:
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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. Independent study is accepted. See the new
NASBA/AICPA CPE Standards for requirements.
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Contact Info:
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