Tennessee CPA License Reinstatement: What a Lapsed License Costs
If your Tennessee CPA license has already lapsed
What it actually takes to get a lapsed Tennessee CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
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.
- 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.
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.
See Tennessee's CPA license renewal deadline →