2026 Standards for Tennessee CPAs: State Specific Ethics
Author: Perry Glenn Moore
| CPE Credit: |
2 hours for CPAs |
Tennessee State Board of Accountancy Rule 0020-05-.03(b) requires all active license holders to earn two hours of Board approved state specific ethics during each CPE reporting period. The Board has partnered with the Tennessee Society of CPAs to help ensure that the most current and accurate state specific ethics content is included in the course material. This course should be completed before 3/31/2027
Publication Date: May 2026
Topics Covered
- Overview
- Importance of ethics
- License requirements
- Unlicensed activity
- Continuing Professional Education
- Peer review
- Rules of Professional Conduct
- New and emerging topics
- Complaint process
Learning Objectives
- Identify CPA licensing requirements in Tennessee
- Identify continuing professional education requirements for Tennessee CPAs
- Identify the core competencies of CPAs and the rules of professional conduct
- Identify what constitutes ethical behavior
- Identify the day Tennessee firm permits expire annually
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
