Tennessee Code Title 62. Professions, Businesses and Trades § 62-1-106

(a) The certificate of certified public accountant shall be granted to persons of good moral character who meet the education, experience and examination requirements of subsections (b)-(g) and who make application for the certificate pursuant to § 62-1-107.

(b) “Good moral character” for purposes of this section means lack of a history of dishonest or felonious acts.

(d) The examination required to be passed as a condition for the granting of a certificate shall be held at least twice a year and shall test the applicant's knowledge of the subjects of accounting and auditing and other related subjects that the board may specify by rule, including, but not limited to, taxation and regulation.  The time for holding the examination shall be determined by the board and may be changed from time to time.  The board shall prescribe by rule the methods of applying for and conducting the examination, including methods for determining a passing grade required of an applicant for a certificate;  provided, that the board shall, to the extent possible, see to it that the examination itself, grading of the examination and the passing grades are uniform with those applicable in all other states.  The board may make such use of all or any part of the Uniform Certified Public Accountant Examination and Advisory Grading Service of the AICPA and may contract with third parties to perform such administrative services with respect to the examination as it deems appropriate to assist it in performing its duties under this chapter.

(e) The board may charge each applicant an examination fee or authorize a third party administering the examination to charge each applicant an examination fee in an amount prescribed by the board.

(f) An applicant for initial issuance of a certificate under this section shall show that the applicant has had experience to include providing a type of service or advice involving the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills, as verified by a licensee.  The applicant must have gained the experience through employment in government, industry, academia, or public practice.  The applicant must have the following experience:

(g) All persons holding a valid certificate as a certified public accountant issued by this state prior to October 1, 1998, shall be deemed to have met the requirements of this section.