Licencia: LICENSED PUBLIC ACCOUNTANT

Department of Commerce and Insurance Division of Regulatory Boards Division of Regulatory Boards

Davy Crockett Tower 2d Floor

500 James Robertson Pkwy

Nashville, TN 37243-1141

(615) 741-2550

LICENSED PUBLIC ACCOUNTANT<br><br>Licensed Public Accountant (LPA) - an individual admitted to practice public accounting by their state board of Accountancy.<br>REQUIREMENTS: Uniform CPA Examination passing grades. AICPA Ethics Examination passing grade. Experience may consist of providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills. Acceptable experience shall include employment in industry, government, academia or public practice. No fewer than 2,000 hours of experience (earned in no less than one year or more than three years). Experience must be earned within the ten (10) years immediately preceding the application for certification.<br><br>EDUCATIONAL REQUIREMENTS: Must earn a baccalaureate degree from an accredited college or university and obtain a total of 150 semester hours of education. Education must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses.<br><br>EXAMINATION REQUIREMENTS:<br> Candidates must get a score of 75 in order to pass the Certified Public Accountant (CPA) Exam. Score 90 or more to pass the American Institute of Certified Public Accountants (AICPA) Ethics Examination.<br><br>CONTINUING EDUCATION REQUIREMENTS: <br>80 approved hours every two (2) years with a minimum of 20 hours in each year. Of those 80 hours, at least 40 hours must be in technical subjects.<br><br> RENEWAL: <br>Licenses are valid for two (2) years from the date of their issuance. <br><br>PROFESSIONAL ORGANIZATIONS:<br> National Association of State Boards Accountancy<br> 150 Fourth Ave. North Suite 700<br> Nashville, TN 37219-2417<br> (615) 880-4200<br> https://nasba.org/