Texas CPA requirements
Wondering how to get a CPA in Texas? The first thing you’ll want to do is check the state’s requirements, as Texas will ultimately license you. This page serves as a resource for Texas CPA requirements and is current as of August 2021. Always consult with Texas' Board of Accountancy for the most current information.
CPA Exam requirements in Texas
What are the requirements to become a CPA in Texas? Getting a CPA in each state mandates different requirements for taking the CPA Exam and becoming a licensed CPA. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Texas, including:
- Must pass a background check.
- Minimum education requirements, as detailed below.
Minimum education requirements
All CPA Exam candidates in Texas must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet CPA Exam requirements in Texas, candidates are required to complete 150 semester hours or 225 quarter hours. Candidates meet this requirement in one of the following ways:
- Hold a baccalaureate or higher degree from a board-recognized United States college or university, or an equivalent degree as determined by board rule from an institution of higher education in another country.
- Complete 150 semester hours or quarter-hour equivalents of college credit.
- Complete 30 semester hours or quarter-hour equivalents of upper-level accounting courses from a board-recognized college or university. Within the coursework, two semester hours of accounting or tax research and analysis are required.
- Complete 24 semester hours or quarter-hour equivalents of upper-level related business courses. Within the coursework, two semester hours of accounting or business communications are required.
- Complete a 3-semester-hour Board-approved ethics course.
Texas CPA license requirements
In order to earn a certified public accountant license in Texas, applicants must meet the following requirements:
Minimum Texas CPA experience requirements
At least two years of work experience under the supervision of a certified public accountant; OR
At least one year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or financial advisory or consulting services, tax services, or other services the board considers appropriate for an accountant if the person has already completed at least 150 semester hours of college credits or holds a graduate degree.
Texas CPA requirements for ethics exam
Texas requires all CPA candidates to complete a four-credit ethics course approved by the Board pursuant to Board Rule on a 2-year cycle (i.e., every other year). Becker has an extensive catalog of ethics courses on topics including the AICPA Code of Professional Conduct, rules governing professional conduct as well as the process, procedures, and governing bodies responsible for enforcing the rules applicable to public accountants.
Texas CPA requirements for license renewals
Texas CPA license renewals are based on the last day of the licensed individual’s birth month, and occur in three-year periods.
Texas CPA CPE requirements
All licensed CPAs in Texas must complete 120 continuing professional education ( CPE ) credit hours per three-year reporting period. A minimum of 20 CPE credit hours must be earned per one-year period.
CPAs who have been licensed for less than 12 months do not have a CPE credit requirement. The first license period begins on the date of certification and ends with the last day of the licensee's birth month.