CPA / Accounting License from Illinois to Tennessee: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Tennessee State Board of Accountancy (Department of Commerce and Insurance) ↗
Yes — Tennessee recognizes CPA licenses from all states, including Illinois. Apply to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Tennessee recognizes substantial equivalency, so your Illinois CPA license clears the bar on its own — the Tennessee State Board of Accountancy (Department of Commerce and Insurance) cares that you are a CPA in good standing, not that your license came from Illinois. What remains is Tennessee-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Tennessee ethics or rules-of-conduct exam. Do the mobility math first, though — if Tennessee is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Illinois → Tennessee
| Illinois (current) | Tennessee (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $120 ($120 Licensed CPA application fee (same for all methods, including endorsement); non-refundable) | $200 (reciprocal license application fee) |
| Processing time | IDFPR publishes no processing time; an application stays active for three years from receipt. | The Board does not publish a processing time for reciprocal applications. |
| Licensing authority | Illinois Department of Financial and Professional Regulation (IDFPR), Division of Professional Regulation | Tennessee State Board of Accountancy (Department of Commerce and Insurance) |
The destination column is what you must satisfy — Tennessee sets the rules for this move.
Step by step
- Confirm Tennessee's current requirements on the Tennessee State Board of Accountancy (Department of Commerce and Insurance) website (linked below) — rules change.
- Submit the endorsement application to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in good standing in another US jurisdiction.
- Show evidence that you successfully completed the Uniform CPA Examination when originally licensed.
- Non-US citizens must submit SAVE-program documentation showing authorization to work in the United States.
- Pay the fees ($200 (reciprocal license application fee)) and allow The Board does not publish a processing time for reciprocal applications..
Official links
Related guides
Frequently asked questions
Does Tennessee accept a Illinois CPA license?
Yes — Tennessee recognizes CPA licenses from all states, including Illinois. Apply to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Illinois to Tennessee?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; the applicant shows evidence of having passed it when originally licensed in another state (national lookup at CPAverify.org). Tennessee does not require a separate state ethics or rules examination for reciprocal applicants..
Do I need a Tennessee license, or does mobility cover the move?
If Tennessee becomes your principal place of business, you apply to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) for a reciprocal license. If you are only serving Tennessee clients from Illinois, practice privilege usually covers you with no Tennessee license, notice, or fee.
What does the Illinois-to-Tennessee move cost?
$200 (reciprocal license application fee) (reciprocal license application fee).
Can I keep my Illinois CPA license after licensing in Tennessee?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Illinois license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- TN State Board of Accountancy — How to become a Certified Public Accountant (reciprocal license: $200 fee, must hold a CPA in good standing in another US jurisdiction and have passed the Uniform CPA Exam) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency and practice privilege (all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
- IDFPR — (065) Licensed CPA Application Checklist / User Guide (Endorsement method; substantial equivalency OR 4 years in 10; $120 fee all methods; no ethics exam) ↗ (accessed 2026-07-21)
- IDFPR — License qualifications for Certified Public Accountant (065), revised 09/2025 (endorsement path; exam certification sent directly to IDFPR) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]