All jurisdictions / TN
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.