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The Road To CPA Licensure. Presented by: Tennessee State Board of Accountancy. First Consideration. The designation of “certified public accountant” shall be granted to persons: of good moral character who meet requirements for Education Experience Examination.

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The road to cpa licensure

The Road To CPA Licensure

Presented by:

Tennessee State Board of Accountancy

First consideration
First Consideration

  • The designation of “certified public accountant” shall be granted to persons:

    • of good moral character

    • who meet requirements for

      • Education

      • Experience

      • Examination

Definition good moral character
Definition: Good Moral Character

  • Lack of a history of dishonest or felonious acts


  • Baccalaureate Degree – major in Accounting is not required

  • 150 successfully completed semester hours

    • 30 in Accounting

      • 24 at Junior or higher level

    • 24 in General Business

      • 12 at Junior or higher level

Beginning testing before coursework completed
Beginning Testing Before Coursework Completed

  • Must Complete Coursework within 200 days of completing 1st part of exam

  • Extension of 200 days may be granted by Board for extenuating circumstance(s)

Players in the cpa exam
Players In the CPA Exam


    • Designs, Prepares and Scores Exam


    • Evaluates Credentials and Approves Candidates to Sit for Exam

  • Prometric

    • Provides Scheduling and Physical Facilities for Exam

Cpa examination
CPA Examination

  • CPAES (CPA Examination Services)

    • Receives Application for Examination

    • Reviews and Confirms Education Requirements

    • Processes and Receives Fees for Examination

    • Provides Permission to Schedule Examinations

    • Processes Special Accommodations

    • Distributes Score Notices

Cpaes continued
CPAES Continued

  • After deeming candidate eligible to sit for exam – CPAES sends ATT (Authorization to Test) to NASBA

  • NASBA then checks the NCD (National Candidate Database) to ensure candidate is not applying in multiple jurisdictions

  • Once ATT is completed, NCD generates NTS (Notice to Schedule)

What cpaes needs from you
What CPAES Needs from You

  • Completed Application

  • 2x2 Picture

  • Fee for Application

    • 1st time application $155.00 – doesn’t include test fees

  • Official Transcript(s)

    • Foreign Evaluation – if applicable

  • Authorization for Interstate Exchange if part of exam completed in another jurisdiction

Costs of testing

Each Exam

AUD - $230.55

BEC - $180.95

FAR - $218.15

REG - $193.35

Retest – Need New NTS

One part - $70 + Test Fee

Two parts - $85 + Test Fees

Three Parts - $100 + Test Fees

Four Parts - $115 + Test Fees

Costs of Testing

What candidate can expect from cpaes
What Candidate Can Expect from CPAES

  • Notice of Deficiencies – if present

  • Notice to Schedule (NTS) – has expiration date

Examination schedules
Examination Schedules

  • Testing Months (Windows)

    • January & February

    • April & May

    • July & August

    • October & November

  • Other months (March, June, September and December) are quiet months

    • Exams Updated

    • Scoring Completed


  • Schedule as far ahead as possible

  • Attempting to schedule late in the second month of a “window” may result in no seats available

Passing scores
Passing Scores

  • Auditing & Attestation – 75

  • Business Environment & Concepts – 75

  • Financial Accounting & Reporting – 75

  • Regulation – 75

  • 14 Hour Exam

Ethics examination
Ethics Examination

  • Must score 90% or better

  • Online Examination

  • Offered by –

    • AICPA

    • TSCPA

      When applying for Ethics Examination - must let providers know where to send scores

Application for state licensure
Application for State Licensure

  • Both CPAES and AICPA/TSCPA submit examination scores to TNSBA (Tennessee State Board of Accountancy)

  • When both scores received at TNSBA a CPA application is mailed to candidate at the address provided by the ethics exam provider

Tnsba application process
TNSBA Application Process

  • Actual Application for Licensure In TN is ONE Page Long

    • Identifying Information

    • Current Employment Information

    • Questions Concerning Felony, Fraud and Discipline by Any Professional Organization

    • Statement Indicating You Have Read Laws & Rules of Accountancy Board

    • Experience Confirmation

Why such a brief tn application
Why Such a Brief TN Application

  • CPAES provides the following to TNSBA after Successful Completion of CPA Exam

    • Actual application to CPAES for Exam

    • Candidate Eligibility Summary

    • History of Exam Sittings and Scores

    • Transcripts

      Therefore, TN already has a lot of information about you

Actual approval process
Actual Approval Process

  • Completed File is Reviewed by TNSBA Executive Director

  • If Approved –

    • Letter of Congratulations is Generated and Mailed

    • Wall Certificate (Suitable for Framing Document) is Requested

Actual wall certificate
Actual Wall Certificate

  • The blank form is generated and sent to calligrapher for licensee name, certificate number and date of issue to be entered

  • Form comes back from calligrapher

  • Form is individually signed by Board members and Executive Director

    • Board meets quarterly

  • Wall certificate is mailed to licensee

  • What to expect to keep your license
    What to Expect to Keep Your License

    • Your license will show a license expiration date – take note

    • You must renew your license before it expires

    • You will be sent a postcard to remind you to renew your license

      • The postcard will be sent to your last mailing address of record filed with TNSBA

    Basic license renewal requirements
    Basic License Renewal Requirements

    • Pay license renewal fee

    • Complete Continuing Professional Education

    In closing
    In Closing:

    • The Accounting Profession offers many opportunities. Licensed professionals assume many different positions in company management as well as in government. And, of course in public practice.

    • Protect your license! Know the Laws and Rules of the state in which you are licensed. Use the State Board of Accountancy to answer any questions you may have – we are there to assist you.

    The road to cpa licensure