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Tennessee CPA CPE Requirements: How Many Hours, By When

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Verified 2026-11-10
CPE Hour Requirement
80 hours every 2 years
  • 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
  • 2 ethics hours, within that same total.
Source of record Tenn. Comp. R. & Regs. 0020-05-.03(1) read the rule →

80 hours per 2-year period immediately preceding renewal, minimum 20 hours each year, at least 40 hours in technical subjects, and a board-approved 2-hour Tennessee-specific ethics course.