Tennessee Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Tennessee, and how the board checks compliance — sourced from the official board.

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Failure to timely complete the 80-hour biennial CPE minimum is assessed a penalty of 8 additional CPE hours; penalty hours and proof of completion must be submitted within 180 days of the Board's deficiency notice (Rule 0020-05-.08). Licenses expired more than 6 months cannot be renewed and must go through reinstatement.Verify with board

How compliance is checked

No audit process appears in the available data. Keep your certificates regardless — boards can request proof of completion at renewal or during an investigation.

Official source: Tenn. Comp. R. & Regs. 0020-05-.08 - Failure to meet CPE requirements (Cornell LII mirror)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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