Tennessee CPA CPE Requirements

How to reach the regulator directly.

Tennessee State Board of Accountancy
500 James Roberston Pkwy.
Nashville, TN 37243-1141

Tel: (615) 741-2550
Fax: (615) 532-8800

Email: Accountancy.Board@TN.gov

The regulator's own published rules and related resources.

Tennessee State Board of Accountancy

The total continuing education hours required.

80 hours.

A license holder seeking regular biennial renewal shall, as a prerequisite for such renewal, show that he or she has completed no less than eighty (80) hours of qualified continuing professional education during the two (2) year period immediately preceding renewal.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Requirement:

A minimum of twenty (20) hours must be earned each year.

Technical Subject Requirement:

Updated September 4, 2019: All license holders shall compete at least forty (40) hours in technical fields of study. (Refer to the table below in 'General Characteristics of Accredited Education' section for specifics on which fields of study count as 'technical' and 'non-technical.)

Attest Function Requirement:

License holders engaged in the attest function shall biennially complete at least twenty (20) hours in the subject areas of attest and accounting theory and practice in fulfilling the CPE requirements.

Expert Witness Requirement:

License holders engaged to testify in a Tennessee court as expert witnesses in the areas of accounting, attest, management services, or tax shall have completed, within the current or most recent renewal period, at least twenty (20) hours in the subject area(s) concerning such expert testimony.

• Note: February 15, 2017: CeriFi has confirmed with the TN Board that whether or not a course meets the 'Expert Witness' requirement should be determined by the licensee and the industry/expertise area in which the licensee works. The TN Board also confirmed that a single course can be used to meet the 'Attest,' 'Expert Witness,' and 'Technical Subjects' requirements.

Ethics:

Effective June 24, 2012: All license holders shall complete a board-approved two (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

• Note: November 6, 2018: Effective January 1, 2018, there will be only one version of the TN ethics course approved by the Tennessee State Board of Accountancy available for licensees to complete to meet the SSE requirement. This approved version will be available to all licensees in both live presentations and a convenient online format accessible through the Board's website. The Board has partnered with the TN Society of CPAs (TSCPAs) to help ensure that the most current and accurate state-specific content is included in the course material. Beginning January 1, 2018, the new list of approved SSE sponsor(s) will be available on the TN Board website. Licensees can also contact the TN Board office via phone or email (contact information above).
• Note: May 3, 2012 [Taken from the TN Board Website]: The Board at its May 3, 2012 Meeting voted to allow CPA licenses expiring December 31, 2012 to be renewed by completing either 4 hours of ethics with one being Tennessee State Specific [the old rule noted below] OR 2 hours of Tennessee State Specific Ethics. CPA Licenses expiring December 31, 2013 will need Two Hours of TN State Specific Ethics Education to be renewed.

Prior to June 24, 2012: All license holders whose period comes due on December 31, 2008 through December 31, 2011 shall complete a board-approved four (4) hour ethics course designed to familiarize the licensee with the accountancy law and rules as well as professional ethics.

• Of the four (4) hour Ethics requirement, at least one (1) credit hour must be obtained in a Tennessee Rules and Regulations course.

All license holders whose period comes due on 12/31/2007 shall complete a board-approved two (2) hour ethics course designed to familiarize the licensee with the accountancy law and rules as well as professional ethics.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

Even-numbered licenses: January 1, odd-numbered years.

Odd-numbered licenses: January 1, even-numbered years.

How completed credits are reported to the regulator.

Each license holder shall biennially, when making application for license renewal, submit on the prescribed form a signed statement setting forth the number of continuing education hours which he or she has completed during the reporting period. Such license holder shall retain documentation supporting such statement for at least five (5) years subsequent to the date of submission.

Acceptable evidence for completion of qualifying learning activities shall include the following:

1. For program or courses as set forth in Rule 0020-05-.04(2)(a) and (b) [refer to "Qualifying Programs" in 'General Characteristics of Accredited Education' below], acceptable evidence should include a certificate of completion or transcript issued by the qualifying CPE program sponsor.
2. For programs or courses set forth in Rule 0020-05-.04(2)(d) and (e)[refer to "Qualifying Programs" in 'General Characteristics of Accredited Education' below], acceptable evidence should include a certificate of attendance supplied by the program sponsor.
3. For activities set forth in Rule 0020-05-.04(2)(c)[refer to "Qualifying Programs" in 'General Characteristics of Accredited Education' below], acceptable evidence should include a certificate of completion supplied by the program sponsor or a written certificate of the licensee setting forth all of the following:
   1. The nature of the activity, including items discussed and the materials considered;
   2. The dates on which the learning activity occurred; and
   3. The number of CPE credits attributed to the learning activity.

Fields of Study: Technical and Non-Technical

Effective January 1, 2018: The TN Board has adopted the NASBA fields of study for classifying and reporting CPE activities. Determination of whether an activity counts toward the 'Technical' requirement should be based on the NASBA fields of study (refer to 'General Characteristics of Accredited Education' below). When reporting CPE, licensees will need to indicate whether each program was technical or non-technical.

Effective February 16, 2010 - December 31, 2017: CeriFi has confirmed with the TN Board that when submitting CPE documentation to the State, each course must be classified in one of the following categories:

• A - Accounting and Auditing
• T - Tax
• M - Management services (includes financial advising)
• E - Ethics
• S - State Specific Ethics
• O - Other (Non-Technical)

Effective February 16, 2010 - December 31, 2017: If the licensee places a TN category (e.g., T, E, A, M) on the certificate and it is not considered that category, the designation can be challenged by the Board. If you are taking a course through a NASBA-approved sponsor, the subject code should appear on the certificate of completion. A misclassification in the subject code could result in non-compliance with CPE reporting requirements. Contact the Board with any questions regarding subject codes.

The renewal or reporting deadline.

Even numbered licenses must be renewed on or before December 31 of each even numbered year.

Odd numbered licenses must be renewed on or before December 31 of each odd numbered year.

All licenses may be renewed at any time during the month of December in the year in which they expire.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Effective September 4, 2019: The Board will verify information submitted by license holders under this rule on a random basis.

Effective September 4, 2019: If any continuing education hours claimed in a statement submitted by a license holder are disapproved, the Board shall notify such license holder of the reason for disapproval. The Board may allow a specified period of time, up to six (6) months, for correction of the deficiencies noted.

Extension of Time:

1. The Board may, upon written request, extend the time up to six (6) months within which license holders must comply with the requirements of this chapter for reasons of poor health, military service, foreign residence or other good cause.
2. Any license holder who requests or is granted an extension of time under this rule shall remain subject to all requirements, and shall note such extension on any report required thereunder.
3. Requests for extension under this rule will be automatically denied if filed later than the December 31 biennial renewal deadline required by these rules.

Failure to Meet CPE Requirements (Effective May 12, 2015):

1. A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete the eighty (80) hour, two (2) year minimum unless an extension of time is granted by the Board.
2. Updated September 4, 2019: A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the forty (40) hour requirement in technical fields of study unless an extension of time is granted by the Board.
3. A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete at least twenty (20) hours in each year of the biennial renewal period unless an extension of time is granted by the Board.
4. A penalty of (8) additional CPE hours will be assessed against those license holders who perform the attest function who fail to timely complete the twenty (20) hour requirement in the subject areas of attest and accounting theory and practice unless an extension of time is granted by the Board.
5. A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the two (2) hour state specific continuing professional education ethics course unless an extension of time is granted by the Board.
6. A licensee who is assessed a penalty under this rule shall complete such penalty and shall submit proof of completion of such penalty to the Board no later than one hundred and eighty (180) days from the date the Board notifies the licensee of the deficiency.

• Note from the TN Board: May 18, 2015: Should a CPA reach the end of his reporting period and find himself short in any of the areas outlined below, he should continue working on the deficient hours and add any relevant penalties. For example, if the CPA has not met the minimum of twenty hours for one of the reporting years, that CPA will need to have 88 hours for the reporting cycle (the required 80 hours plus 8 penalty hours). The TN Board staff audits 10% of renewing licenses each spring. If a CPA is found to be deficit during the audit, he will be instructed to complete the remaining hours and penalty hours, and will be given 180 days to do so.
• Note From CeriFi: The penalty credits noted above will be added to your TN status report following the last day of the first annual period (in the event you did not meet the 20-hour annual requirement in Year 1), and then the remaining penalty(s) will be added following the last day of the regular, 2-year CPE biennial period for any other deficiency(ies) you may have. To complete the penalty(s), you (or your firm administrator) can add an extension to the TN status report having the deficiency(ies). The extension date should be no more than 180 days after the the Board notifies the licensee of the deficiency (based on the rule immediately above). It is suggested that you contact the TN Board to confirm the penalty credit amount and due date.

Failure to Meet CPE Requirements (Prior to May 12, 2015):

1. A penalty of eight (8) additional CPE hours will be assessed against license holders for each year they fail to meet the twenty (20) hour one (1) year minimum unless an extension of time is granted by the Board.
2. A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to meet the eighty (80) hour two (2) year minimum unless an extension of time is granted by the Board.
3. Requests for extension will be automatically denied if filed later than the December 31 biennial renewal deadline.
4. Any penalty assessed under this rule shall be completed within one hundred eighty (180) days of the end of notification of the deficiency.

Reduced or prorated requirements for a first renewal.

Effective September 4, 2019: A license holder seeking to renew an initial certificate issued less than two (2) years but more than one (1) year prior to expiration must provide evidence of having completed at least forty (40) hours of continuing education, of which twenty (20) hours shall be in technical fields of study. [Added October 2021: Of the forty (40) hours required, at least two (2) hours shall consist of a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.] Up to twelve (12) CPE hours taken in excess of the forty (40) hour requirement for the initial licensing period may be applied towards the requirement of the next succeeding two (2) year renewal. Licensees seeking to renew an initial certificate issued less than one (1) year prior to expiration will be exempt from CPE requirements for that renewal period.

Prior to September 4, 2019: A license holder seeking to renew an initial certificate issued less than 2 years but more than 1 year prior to expiration must provide evidence of having completed at least 40 hours of continuing education, of which 20 hours shall be in the subject areas of accounting, accounting ethics, attest, tax, or management advisory services. No carryover education may be used by a new licensee whose initial licensing period is less than two full years.

Rules for professionals licensed elsewhere.

A non-resident licensee seeking renewal of a license in this state shall meet the CPE requirements of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee’s principal office is located. Non-resident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal office is located by signing a statement certifying to that effect on the renewal application of this state.

If the state in which a non-resident licensee's principal office is located has no CPE requirements for renewal of a license, the non-resident licensee must comply with all CPE requirements for renewal of a license in this state.

Ethics:

Effective June 24, 2012: If the state in which a non-resident licensee's principal office is located does not require a course in ethics, the non-resident licensee shall complete the TN ethics requirement (board-approved (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.)

Prior to June 24, 2012: Note From CeriFi: The TN Board has verified that they have policies for their general and regulation specific Ethics requirements, which are as follows:

• If your state does not have an Ethics requirement at all, you must meet the Tennessee 3 hour General Ethics and 1 hour State Ethics requirement.
• If your state has an Ethics requirement which is not state regulation specific, you must complete at least the 1 hour State Regulation Ethics requirement.
• If your state has a state regulation specific Ethics requirement, then you do not need to take the Tennessee Ethics courses as long as you remain compliant in your home state.

Who may be excused from all or part of this requirement.

Inactive Licenses: (Updated and Effective March 11, 2014): Upon application supported by such evidence as the Board may require, those licensees not practicing in Tennessee, who do not perform or offer to perform for the public one (1) or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements or one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters, may be exempted from any continuing professional education requirements provided that:

1. For purposes of disciplinary action, the board shall retain jurisdiction over all certificate holders whose license is in inactive status.
2. Certificate holders who are granted inactive status by the board shall be required to place the word “inactive” adjacent to their CPA or PA designation when using such designation for any lawful purpose, including, but not limited to use of such designation on any business card, letterhead, resume, or biography.
3. A certificate holder who has been granted inactive status may not for compensation perform or offer to perform for the public, including the providing of any accounting service from a licensed accounting firm, any of the following services: any accounting or auditing service which involves the issuance of reports on financial statements (including opinions, reviews, compilations, or attest engagements), any consulting engagement which would constitute the attest function, or furnishing advice on tax matters.
4. A certificate holder who has been granted inactive status may perform the services set forth in (c) above if:
   1. the services are provided without compensation to the certificate holder;
   2. the services are performed solely for the certificate holder’s employer and such employer is not a licensed accounting firm; or,
   3. the certificate holder does not use the CPA or PA designation in association with his or her name while providing such lawful services.
5. A certificate holder who is 65 years old or older and possesses a certificate in inactive status shall not be required to pay the biennial license renewal fee required for licensees as set forth in these rules.
6. Certificate holders who are granted inactive status must complete eighty (80) hours of CPE in the areas of accounting, accounting ethics, attest, taxation, or management services during the twenty-four (24) month period preceding the date of their request for reactivation of their license. [Added October 2021: Of the eighty (80) hours required, at least two (2) hours shall consist of a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.] The CPE hours required to reactivate a license may also be used as credit toward the renewal requirement so long as those hours are completed within the two (2) year window prior to the licensee’s next December 31 renewal date.

Licensees who surrender their licenses in good standing may reactivate a license by complying with this subsection.

Updated September 4, 2019: Upon application supported by such evidence as the Board may require, licensees disabled for more than six (6) months or in active military service may be exempted from payment of a license renewal fee and/or CPE requirements so long as they do not practice public accountancy or offer accounting services to the public.

Updated September 4, 2019: An applicant for renewal whose license has expired [as set forth in Rule 0020-01-.08(7)] shall complete no less than eighty (80) hours of CPE in technical fields of study during the six (6) month period preceding the date of reapplication. [Added October 2021: Of the eighty (80) hours required, at least two (2) hours shall consist of a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.] The CPE hours required to reinstate an expired license are considered penalty hours and may not be used to offset the CPE hours required for renewal of a license.

Military Service / License Expires During Activation Period:

Effective May 12, 2015: Any licensee who is a member of the National Guard or a reserve component of the armed forces of the United States called to active duty whose license expires during the period of activation shall be eligible for renewal for a period of six (6) months after the licensee is released from active duty without:

1. Payment of late fees or other penalties;
2. Obtaining continuing education credits when:
   1. Circumstances associated with the person's military duty prevented the obtaining of continuing education credits and a waiver request has been submitted to the Board; or
   2. The person performs the licensed or certified occupation as part of such person's military duties and provides documentation sufficient to demonstrate such to the Board, or;
3. Performing any other similar act typically required for the renewal of a license or certification.

Effective May 12, 2015: Any person renewing under the regulation above shall provide the Board such supporting documentation evidencing activation as may be required by the Board prior to renewal of any license pursuant to that paragraph.

Whether unused credits can apply to the next period.

Up to twenty-four (24) CPE hours taken in excess of the eighty (80) hour requirement for each two year period may be applied to the requirement of the next succeeding two (2) year renewal cycle. License holders must maintain a list of CPE which will be used for carry forward and must submit that listing as requested by the Board. Failure to do so will result in the disallowance of carry-forward hours.

Further Clarification Taken from the TN Board Website: Carry Over CPE: Excess CPE hours "physically" earned in one full two year reporting period (i.e., any over the 80 hour requirement) can be carried forward into the next reporting period but not beyond. Carryover is limited to 24 hours of carry over CPE per reporting period. In addition, carryover hours do not contribute to the minimum 20-hour requirement nor the 40 technical hour requirement. No carryover education may be used by a new licensee whose initial licensing period is less than two full years.

Example:

• Question: In the 2016 – 2017 CPE period a licensee carries in 24 hours from his/her 2014 - 2015 period. Then, the licensee 'physically' earns 70 hours in calendar years 2016 and 2017. What can he/she then carry over into the 2018 – 2019 CPE period?
• Answer: The answer in this case is zero hours. In order to carry forward hours into 2018 - 2019, a licensee would have needed to earn more than 80 hours in 2016 - 2017. Because the licensee earned only 70 hours in 2016 - 2017, there is no overage to carry forward. Carryover cannot be used to increase the CPE total to more than 80. It is used only to cover a shortfall of hours if the licensee earned more than the requirement in the previous reporting period.

• Note from CeriFi: CeriFi CPEdge will automatically apply these rules and carry over credit to the next period as credit in the 'Other Technical Subjects' category. Carryover hours will not be applied to the annual 20-hour minimum requirement nor the 40-hour technical requirement.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

October 2021: The TN Board clarified its CPE requirements for new licensees and inactive and expired licensees returning to active practice by adding the following language: "Of the eighty (80) hours required, at least two (2) hours shall consist of a board-approved state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics."

Effective September 4, 2019: The TN Board has updated its rules. Changes included:

1. Incorporate the technical fields of study and non-technical fields of study as defined by NASBA.
2. Add language related to the recognized NASBA delivery types (“blended learning program,” “group program,” independent study,” and “nano-learning program”).
3. Allow new licensees with more than one year in their initial CPE period to carryover up to 12 hours of excess CPE credit from their initial CPE period into their first full biennial.
4. Allow up to 50% of the biennial requirement for 'Technical Reviewers' of approved programs.
5. Numerous other rule language wording changes.
6. Refer to paragraphs preceded by "September 4, 2019" for more details.

General Characteristics of Accredited Education:

Non-Approved Activities: Updated May 24, 2018: To receive credit, any program of continuing education not specifically covered by this rule must be approved by the Board before completion of the course. A licensee, once per reporting period, may submit for approval up to sixteen (16) hours of CPE from courses that are sponsored by organizations that are not registered with NASBA, and are either offered on a limited basis or industry specific. A licensee will not receive credit for attending/completing a program that was not timely approved by the Board in accordance with Rule 0020-05-.04(9).

Effective January 26, 2017: The TN Board has revised and updated regulations. Changes affecting CPE are minor and are prefaced with "Effective/Updated January 4, 2017" above. Additionally, the policy below has now been adopted into the TN rules which limits non-approved sponsored CPE to 16 credits per reporting period.

General Characteristics of Accredited Education:

Effective January 26, 2017: A licensee, once per reporting period, may submit for approval up to sixteen (16) hours of CPE from courses that are sponsored by organizations that are not registered with NASBA, and are either offered on a limited basis or industry specific.

• February 2, 2017: Note from CeriFi: The TN Board has confirmed that there has always been a policy in place to allow licensees to apply for pre-approval of a course, but it has now been written in to the rules. This rule is to allow for pre-approval of a course that is not already provided by registered or exempt sponsor. Courses that are NASBA registered or Exempt sponsors are not subject to the 16-hour limitation.

Exemptions:

Military Service / License Expires During Activation Period:

Effective May 12, 2015: Any licensee who is a member of the National Guard or a reserve component of the armed forces of the United States called to active duty whose license expires during the period of activation shall be eligible for renewal for a period of six (6) months after the licensee is released from active duty without:

1. Payment of late fees or other penalties;
2. Obtaining continuing education credits when:
   1. Circumstances associated with the person's military duty prevented the obtaining of continuing education credits and a waiver request has been submitted to the Board; or
   2. The person performs the licensed or certified occupation as part of such person's military duties and provides documentation sufficient to demonstrate such to the Board, or;
3. Performing any other similar act typically required for the renewal of a license or certification.

Effective May 12, 2015: Any person renewing under the regulation above shall provide the Board such supporting documentation evidencing activation as may be required by the Board prior to renewal of any license pursuant to that paragraph.

Enforcement:

Penalty Credits (Effective May 12, 2015):

1. A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete the eighty (80) hour, two (2) year minimum unless an extension of time is granted by the Board.
2. A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the forty (40) hour requirement in the subject areas of accounting, accounting ethics, attest, taxation, or management services unless an extension of time is granted by the Board.
3. A penalty of (8) additional CPE hours will be assessed against those license holders who fail to timely complete at least twenty (20) hours in each year of the biennial renewal period unless an extension of time is granted by the Board.
4. A penalty of (8) additional CPE hours will be assessed against those license holders who perform the attest function who fail to timely complete the twenty (20) hour requirement in the subject areas of attest and accounting theory and practice unless an extension of time is granted by the Board.
5. A penalty of eight (8) additional CPE hours will be assessed against those license holders who fail to timely complete the two (2) hour state specific continuing professional education ethics course unless an extension of time is granted by the Board.
6. A licensee who is assessed a penalty under this rule shall complete such penalty and shall submit proof of completion of such penalty to the Board no later than one hundred and eighty (180) days from the date the Board notifies the licensee of the deficiency.

Exemptions:
Updated and Effective March 11, 2014: The TN Board has updated the rules related to inactive licenses. Refer to the "Exemptions" section above for details.

Breakdown of Specific Requirements:

Effective June 24, 2012: All license holders shall complete a board-approved (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.

• Note: May 3, 2012 [Taken from the TN Board Website]: The Board at its May 3, 2012 Meeting voted to allow CPA licenses expiring December 31, 2012 to be renewed by completing either 4 hours of ethics with one being Tennessee State Specific [the old rule noted below] OR 2 hours of Tennessee State Specific Ethics. CPA Licenses expiring December 31, 2013 will need Two Hours of TN State Specific Ethics Education to be renewed.

Requirements for Non-residents:

Effective June 24, 2012: If the state in which a non-resident licensee's principal office is located does not require a course in ethics, the non-resident licensee shall complete the TN ethics requirement (board-approved (2) hour state-specific ethics course designed to familiarize the licensee with accountancy law and rules as well as professional ethics.)

Credit for Writing:

Effective June 24, 2012: In the Board's discretion, continuing education credit may be allowed for writing articles and books, provided that their preparation contributes to the professional competence of the license holder. Credit for such preparation may be awarded on a self-declaration basis of up to fifty percent (50%) of the two (2) year continuing education requirement. Additional credit may be awarded in exceptional circumstances, upon the written request of the license holder, accompanied by a copy of the article(s) or book(s) and a statement of justification. No credit shall be given for unpublished book(s) or article(s).

Prior to June 24, 2012: Continuing education credit may be allowed for writing articles and books, provided that their preparation contributes to the professional competence of the license holder. Credit for such preparation may be awarded on a self-declaration basis of up to 50% of the 2-year continuing education requirement. Additional credit may be awarded in exceptional circumstances upon the written request of the license holder, accompanied by a copy of the article(s) or book(s) and a statement of justification.

Carryover Credit:

Effective April 25, 2008: All carryover credit is carried to the next period as credit in the "Other" category.

Breakdown of Specific Requirements:

Effective October 29, 2006:

• All license holders whose period comes due on 12/31/2007 shall complete a board-approved two (2) hour ethics course designed to familiarize the licensee with the accountancy law and rules as well as professional ethics;
• All license holders whose period comes due on 12/31/2008 and after shall complete a board-approved four (4) hour ethics course designed to familiarize the licensee with the accountancy law and rules as well as professional ethics;
• Of the four (4) hour Ethics requirement, at least one (1) credit hour must be obtained in a Tennessee Rules and Regulations course.
• Up to twenty-four (24) CPE hours taken in excess of the eighty (80) hour requirement for each two year period may be applied to the requirement of the next succeeding two year renewal cycle. License holders must maintain a list of CPE which will be used for carry forward and must submit that listing as requested by the Board. Failure to do so will result in the disallowance of carry-forward hours.

Effective December 29, 2003:

Each licensee will be allowed to carryover up to 40 hours maximum from the prior renewal cycle through 2005. Tennessee will not allow carryover CPE after December 31, 2005.