Ethics CPE requirement
Tennessee: CPA ethics CPE requirement
Tennessee State Board of Accountancy · board website
Video self-study cannot satisfy this jurisdiction's ethics requirement.
2026 sponsor application lists delivery methods Group Internet Based, Group Live, and 'On-demand Instructor Led (NASBA Self-study)'; sponsor must certify the course 'will be instructor-led', that all instructors hold a valid Tennessee CPA license, and that 'all course content/material will be obtained from the TSCPA'.
- Ethics required
- 2 hours every 2 year(s)
- Cycle notes
- Rule 0020-05-.03(b): 2 hours from a Board-approved state-specific ethics course (SSE) per biennial period.
- Field of study accepted
- Tennessee State-Specific Ethics (single Board-approved course, TSCPA content)
- Self-study permitted for ethics
- No
- Delivery notes
- 2026 sponsor application lists delivery methods Group Internet Based, Group Live, and 'On-demand Instructor Led (NASBA Self-study)'; sponsor must certify the course 'will be instructor-led', that all instructors hold a valid Tennessee CPA license, and that 'all course content/material will be obtained from the TSCPA'.
- Accepts National Registry sponsors
- No
- Board course approval required
- Yes
- Separate sponsor registration
- Yes
- Minimum passing score
- 70%
- Notes
- INELIGIBLE for proprietary content: since 1/1/2018 there is one Board-approved SSE course, developed by TSCPA; approved sponsors must license TSCPA content and deliver it instructor-led with Tennessee-licensed CPA instructors. A sponsor could resell TSCPA content, but the product thesis (own AI-produced content) cannot satisfy TN. Tennessee participates in NASBA CPE Audit Service; TSCPA feeds records to it.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Tennessee
No course will be offered here.