CPA Requirements in Texas

Acquiring a CPA license can potentially enhance your career prospects and income opportunities. However, before pursuing it, it’s advisable to check with the State Board of Accountancy for comprehensive details. Nevertheless, this summary of the Texas CPA requirements will provide you with a basic understanding of the steps you need to take to succeed.

CPA Exam Requirements in Texas

To become a Certified Public Accountant (CPA) in Texas, you must pass the CPA Exam, which is a comprehensive four-section test that assesses your knowledge in public accounting. To be eligible to take the CPA Exam in Texas, you must meet the following requirements:

1. Submit an Application of Intent to the Texas State Board of Public Accountancy.
2. Complete a fingerprint and background check with the Texas Department of Public Safety and the FBI.
3. Have a bachelor’s degree with a minimum of 120 semester hours (180 quarter hours) of college credits.
4. Complete at least 21 semester hours (31.5 quarter hours) in upper-level accounting courses, including two semester hours of accounting or tax research and analysis.
5. Complete a minimum of 24 semester hours (36 quarter hours) in upper-level business courses, including two hours of accounting or business communication.

Requirements for CPA in Texas

Texas requires CPA candidates to fulfill specific education, experience, and ethics requirements before obtaining their license. Please consult the state board for the most current and detailed information.

CPA Education Requirements in Texas

To become a certified public accountant (CPA), you need to fulfill certain education requirements that are set by the state board of accountancy. These requirements include the following:

• Earning a bachelor’s degree from an accredited college or university
• Completing at least 150 semester hours (225 quarter hours) of college credits
• Completing at least 27 hours (40.5 quarter hours) of upper-level accounting coursework
• Completing a three-semester hour Board-approved ethics course
• Passing all four sections of the CPA Exam

It’s worth noting that although a bachelor’s degree typically requires only 120 semester hours (180 quarter hours), you need to earn at least 150 semester hours to be eligible for the CPA certification.

CPA Experience Requirements in Texas

To become a Texas CPA, you must complete non-routine accounting work under the supervision of a licensed CPA. You can either work full-time for 12 months, with 40 hours per week, or part-time for a total of 2,000 hours within two consecutive years. Once you meet the work experience requirement, you can submit the experience forms along with your Application for Issuance of the CPA Certificate and other necessary documentation to the board.

CPA Ethics Requirements in Texas

Here are the key ethics requirements for CPA candidates in Texas, presented in bullet points:

• Take an Oath of Office
• Complete a four-credit ethics course
• Pass the Texas Rules of Professional Conduct exam with a score of 85 percent or higher.
• The exam is open-book and will be emailed to you after you pass the CPA Exam.

CPA License Fees in Texas

Fees for CPA licenses and services in Texas according to the Texas State Board of Public Accountancy (TSBPA):

• Individual annual license (includes $10 scholarship fee): $75
• Individual annual license (Retired or Disabled Status): $15
• Firm annual license: $60/office
• Transfer of earned exam credits from Texas: $40
• Replacement certificate: $50
• Certification by an out-of-state CPA to Texas by reciprocity: $100

In addition to the annual fee per office, an organization fee based on the count of CPAs and non-CPA owners for each registered firm will also apply. Please refer to Rule §521.13 for detailed instructions.

The TSBPA does not charge for letters of good standing, supervision verification, or copies of licensee records.

CPA Board Sources

State: Texas State Board of Public Accountancy

Website: https://www.tsbpa.texas.gov

CPA Education and Experience requirements in Texas	https://www.tsbpa.texas.gov/exam-qualification/examination-requirements.html
CPA Ethics requirements in Texas	https://www.tsbpa.texas.gov/education/ethic-course-requirements.html
CPA Fees in Texas	https://www.tsbpa.texas.gov/info/2019072301.html