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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.

Verified 2026-09-12
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: 2026-09-12 · 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.