Texas CPA Exam Requirements

Texas CPA exam requirementsFor Texas CPA Exam requirements, the State Board requires the full 150 credit hours to sit for the exam. After passing the CPA exam, you will need to accumulate 1 year of experience under the direct supervision of an active CPA licensee.

Please also note the AICPA ethics exam requirement is replace by 4 hours of ethics class and the Texas Code of Professional Conduct exam.

Texas CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

  • Bachelor degree or above
  • 150 semester units from an accredited university or educational institution
  • Course requirement:
    • Accounting: 30 semester units (upper division above principles level)
    • Business: 21 semester units
    • Ethics: 3 semester units
  • Students have to submit 2 photographs, passport style and undergo a background check (so they have to disclose any prior misdemeanors or felonies)
  • Special note to international / overseas candidates: if your education is gained outside the US, the State Board will try to perform the evaluation, or outsource the work to University of Texas at Austin – Foreign Admissions Department – for its expertise (extra fee required). This means that you do NOT need to send your transcript to the foreign credential evaluation agencies.

2. Additional Requirements To Get CPA Certificate:

Work Experience

  • 1 year of full-time “non-routine” accounting work experience: By non-routine, it generally means:
    • Attest services including audits, compilations, reviews, and other assurance and engagements, in accordance with professional standards
    • Professional accounting services e.g. issuing reports on financial statements, providing management or financial advisory or consulting services , preparing tax returns, providing advice in tax matters, providing forensic accounting services, providing internal auditing services
  • The experience has to be accumulated under the direct supervision of a licensed CPA.

Ethics Qualification

  • 4 hours of Ethics course approved by the Texas State Board
  • Passing of the examination on the Texas Rules of Professional Conduct. This is an open-book exam and passing score is 85%. The examination is mailed to you when you pass the CPA exam.

3. Residency & Age Requirements:

  • US citizenship not required
  • Texas residency not required
  • Minimum age: none

4. Fees:

  • First-timers: $823 (4 CPA exam fees) + $50 (application of intent) + $15-60 (initial application fee, depending on the number of sections) = $888 – 933

5. Other Useful Information:

6. Contact:

Texas State Board of Public Accountancy
333 Guadalupe
Tower III, Suite 900
Austin, TX 78701-3900

  • Email: exam@tsbpa.state.tx.us
  • Phone: 512-305-7851
  • Fax: 512-305-7875

Can’t Get Qualified In Texas?

Don’t give up, as you may well be qualified to register through other states and sit for the same CPA exam. With the recent Substantial Equivalency (CPA reciprocity) rule CPAs from most states can practice across the country.

Your Next Step

Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. You can also drop me a note on Facebook here if you have specific questions regarding CPA exam requirements. Good luck!

* 1 semester = 1.5 quarters. Photograph courtesy of stuckincustoms

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