Tennessee CPA License Reinstatement: What a Lapsed License Costs
If your Tennessee CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-11
Reinstatement Fee
$250
The $250 reinstatement application fee is codified: Tenn. Comp. R. & Regs. 0020-01-.04(1)(g) sets the "Fee for application for reinstatement" at two hundred and fifty dollars ($250.00). The Board's reinstatement page applies it to both expired individual and firm licenses.
Catch-Up CPE Required
- 80 CPE hours 80 hours in technical fields of study, all earned within the 6 months immediately preceding the reinstatement application -- explicitly labeled 'penalty hours' that cannot be applied toward subsequent renewal CPE.
- 2 ethics hours, within that total.
Source of record
Tenn. Comp. R. & Regs. 0020-01-.04(1)(g) ($250 reinstatement application fee); 0020-01-.08(6)-(7) (delinquent vs. expired, late fee); 0020-05-.03(6) (80-hour penalty CPE incl. 2 ethics hours)
read the rule →
What triggers lapsed status: A license is 'delinquent' from 1 day to 6 months past its biennial expiration date ($100 late fee applies). Once more than 6 months past expiration, the license is deemed expired, triggering the reinstatement process above.
Last verified: November 11, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Tennessee's CPA license renewal deadline →