Transfer Your CPA / Accounting License to Tennessee: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Tennessee State Board of Accountancy (Department of Commerce and Insurance) ↗
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 requirements at a glance
| Exam | 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. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| 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 ($200 (reciprocal license application fee)) and allow The Board does not publish a processing time for reciprocal applications..
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Tennessee:
Frequently asked questions
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.
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). Tennessee does not require a separate state ethics or rules examination for reciprocal applicants..
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.
What does a Tennessee reciprocal CPA license cost?
$200 (reciprocal license application fee) (reciprocal license application fee).
How long does the Tennessee reciprocity process take?
The Board does not publish a processing time for reciprocal applications. — The Board does not publish a processing time for reciprocal applications..
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 2026-07-21.
- 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)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]