Preparing for the Exam

• Auditing and Attestation (AUD) – This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
• Business Environment and Concepts (BEC) – This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions and the skills needed to apply that knowledge.

• Financial Accounting and Reporting (FAR) – This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities and the skills needed to apply that knowledge.
• Regulation (REG) – This section covers knowledge of federal taxation, ethics, professional and legal responsibilities and business law and the skills needed to apply that knowledge.

How to Apply

Click here to go to the NASBA application page. 

Continuous Testing

Starting July 1, 2020, NASBA began continuous testing for CPA exam candidates. Under the new continuous testing model, candidates will have the ability to take the exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam. Continuous testing will replace the existing CPA exam testing window model, which only permits candidates to test during designated time frames each calendar quarter. Learn more about continuous testing on the NASBA website.

NASBA Advisory Evaluation

Tennessee offers the NASBA Advisory Evaluation as an optional service. An Advisory Evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. Please visit CPA Central for more information about submitting an Advisory Evaluation in this jurisdiction. You must create a CPA Central user account to begin the Advisory Evaluation process.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the Testing Accommodations Request Form for more information.

Scheduling a Test Appointment

After you apply for the exam and are deemed eligible, you will receive a Notice to Schedule (NTS) for each exam section you applied for. Once you receive your NTS, schedule your test appointment. Each NTS is only valid for a specific period of time, so take your exams as soon as you are prepared.

The CPA exam is given at Prometric test sites. You can schedule your test appointment 24 hours a day, seven days a week through the Prometric website.

CPA  Exam Credit Extensions

The National Association of State Boards of Accountancy (NASBA) previously identified all candidates who have an open NTS and credit expiring from April 1, 2020 through December 30, 2020. Those that had credits expiring during this time were extended to December 31, 2020.   

The Tennessee State Board of Accountancy has approved a further extension of credits.  Credit with expiration dates for December 31, 2020 to September 29, 2021 will be extended until September 30, 2021.

All affected candidates will receive a communication piece from NASBA.  Please be aware that it will take some time for NASBA to update their systems. Please be patient.  There is no need for candidates to individually contact the Board at this time.