Transfer Your CPA / Accounting License to Tennessee: Reciprocity & Endorsement (2026)
Does my CPA license transfer to Tennessee?
Tennessee is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Tennessee State Board of Accountancy (Department of Commerce and Insurance) will issue a reciprocal license without retesting. 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. Expect $200 (reciprocal license application fee) in application fees.
Moving to Tennessee from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Tennessee recognizes substantial equivalency, the Tennessee State Board of Accountancy (Department of Commerce and Insurance) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Tennessee is not becoming your principal place of business — you are serving Tennessee clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Tennessee license at all. Apply for the reciprocal license when Tennessee is where you will actually be based.
Tennessee (reciprocity under Tenn. Code Ann. Sec. 62-1-117) issues a reciprocal certificate to any CPA holding a license in good standing from another substantially-equivalent US jurisdiction; all 55 jurisdictions are substantially equivalent. Separate from this transfer, an out-of-state CPA may already PRACTICE in TN under practice privilege/mobility with no TN certificate; the reciprocal license is needed mainly when TN becomes the principal place of business. Baseline TN education is 150 semester hours; reciprocal applicants satisfy education through their existing license. Tennessee does not require fingerprinting for the CPA license. Tennessee's Less is More Act of 2025 opened a second initial-licensure pathway (120 hours of education plus two years of experience) effective January 1, 2026; it does not change the reciprocal path.
Tennessee requirements at a glance
| Education (semester hours) | 150 semester hours of education for initial licensure |
|---|---|
| Fees | $200 (reciprocal license application fee) |
| Processing time | The Board does not publish a processing time for reciprocal applications |
Step by step
- Confirm Tennessee's current requirements on the Tennessee State Board of Accountancy (Department of Commerce and Insurance) website — rules change.
- Submit the reciprocity/endorsement application to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) (application linked on this page).
- 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 listed above, and allow for the processing time shown there.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Tennessee:
Nearby states
CPA / Accounting license transfer into the states bordering Tennessee:
Tennessee for other professions
- Nursing in Tennessee
- Cosmetology / Barber in Tennessee
- Real Estate in Tennessee
- Contractor in Tennessee
- Teaching in Tennessee
- Electrician in Tennessee
- Plumber in Tennessee
- Engineering in Tennessee
- Pharmacy in Tennessee
- Physical Therapy in Tennessee
- Psychology in Tennessee
- Counseling in Tennessee
- Social Work in Tennessee
- Occupational Therapy in Tennessee
Frequently asked questions
Do I have to retake the CPA Exam to get licensed in Tennessee?
No. 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).
Do I even need a Tennessee CPA license, or does mobility cover me?
If Tennessee is not your principal place of business, practice privilege (mobility) usually lets you serve Tennessee clients with no Tennessee license, notice, or fee. You apply to the Tennessee State Board of Accountancy (Department of Commerce and Insurance) for a reciprocal license when Tennessee becomes where you are principally based.
How does Tennessee's education requirement affect a reciprocal CPA license?
Tennessee's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Tennessee State Board of Accountancy (Department of Commerce and Insurance).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-10-29.
- 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 2026-10-29)
- NASBA — Substantial Equivalency and practice privilege (all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com