Texas CPA requirements
Wondering how to get a CPA in Texas? The first thing you’ll want to do on the road to CPA certification in Texas is to 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 February 2021. Always consult with your state or jurisdiction's board of accountancy for the most current information.
How to become a CPA 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 to become a Texas CPA, the state requires candidates to meet certain education, experience and renewal requirements.
Texas CPA requirements for education
Before taking the CPA Exam, you must meet the Texas CPA requirements for education. First, you need a bachelor’s degree or higher from a regionally accredited college or university. You must also have 150 semester hours with an accounting concentration. The 150 semester hours may be obtained in one of the following ways:
Complete a master’s degree or higher degree conferred by a university that is recognized by the Board.
Complete the upper-level accounting courses needed to take the CPA Exam. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours.
Complete additional semester hours or quarter hour equivalents of upper-level courses that enhance professional skills and competence, beyond the accounting hours required for a baccalaureate degree in accounting, from a university that is recognized by the Board. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours. The coursework should be in established courses offered through colleges within the university, such as architecture, business administration, communications, engineering, fine arts, liberal arts, science, or another established discipline.
Texas CPA requirements for experience
Texas requires all CPA candidates to complete a designated amount of work experience involving public accounting. This work experience must include:
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 renewals and CPE
Texas CPA license renewals are based on the last day of the licensed individual’s birth month, and occurs in three-year periods.
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.
In addition to these CPA Exam requirements, Texas demands that all candidates pass a background check.