To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Tennessee. See the charts below for these requirements.
Education Requirements for CPA Examination
Baccalaureate or higher degree from a regionally accredited university.
30 semester hours in accounting courses of which at least 24 semester hours must be in upper division accounting.
24 semester hours in business related subjects of which at least 12 semester hours must be in upper division courses.
The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Tennessee. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.In addition to the requirements listed above, students must complete the following to be licensed.
Education Requirements for CPA Licensure
Must pass the AICPA Professional Ethics Exam for initial licensure.
Total Credit Hours
150 semester hours
Experience Requirements for Licensure
Minimum Work Experience
No fewer than 2,000 hours of experience earned in no less than one year or more than years.
Note: Students should contact WGU Business Licensure at firstname.lastname@example.org prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.