I Pass the CPA Exam!

Texas CPA Requirements (Rules on Exam and Licensing)

Texas CPA requirementsThe Texas CPA requirements expect candidates to have 150 hours of higher education, but you only 120 (a bachelor’s degree) to sit for the CPA Exam. After passing the CPA Exam, though, you will need to accumulate 1 year of experience under the direct supervision of an active CPA licensee.

Also, the AICPA ethics exam requirement has been replaced by a 4-hour ethics class and the Texas Code of Professional Conduct exam.

Texas CPA Requirements

1. Education Requirements to Sit for the CPA Exam in TX

  • Bachelor’s degree or above with at least 120 credit hours from an accredited university or educational institution.
  • At least 21 hours in upper-level accounting courses (that is, you can’t included intro-level classes)
  • At least 24 hours in upper-level business courses
    • Must include 2 hours of accounting OR business communication

Note to International CPA Candidates in Texas

If your education is gained outside the US, the TX State Board either performs the evaluation or outsources it to trusted third parties on their own. Please request an evaluation of the international credentials form.  Do NOT send your transcript to third-party foreign credential evaluation agencies.

2. Additional Texas CPA Requirements for the CPA License

What is typically called “CPA license” in this site is called “CPA certificate” by the State Board. This is not to be confused with the CPA certificate mentioned in the rest of my site. For simplicity I will use the term “CPA license” throughout this page.

Education

  • A bachelor’s degree and 150 credit hours from an accredited university or educational institution OR a graduate degree
    • You courses must include 24 hours of accounting courses (or the equivalent)

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, and providing internal auditing services.
  • The experience must be accumulated under the direct supervision of a licensed US CPA.
  • Part-time work is allowed as long as 2,000 hours are accumulated over a 1-3 year period.

The NASBA Experience Verification service is now available to those who do not have access to an active U.S. CPA for verification.

Ethics Qualification

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

3. Texas CPA Requirements Residency & Age

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

4. Fees

  • Application of Intent: $100
  • Eligibility Application Fee: $15
  • CPA Exam Section Fees: $262.57 per section

5. Continuing Education

CPE is required for license holders. Please click here for Texas CPA CPE requirements.

6. Other Useful Information

7. Contact

Texas State Board of Public Accountancy

505 E. Huntland Drive, Suite 380

Austin, TX 78752-3757

  • Email: exam@tsbpa.texas.gov, accounting@tsbpa.texas.gov
  • Phone: 512-305-7800

What if the Texas CPA Requirements Don’t Work for Me?

Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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