Texas (TX) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exa, by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various Texas CPA Exam requirements:
Texas CPA Exam Education Requirements
- A bachelor’s degree from an accredited college or university
- No fewer than 150 semester hours (225 quarter hours) of college credits
- No fewer than 27 hours (40.5 quarter hours) of upper-level accounting coursework
- A three-semester hour Board-approved ethics course
- Pass four sections of the CPA Exam
Experience requirements
Texas CPA requirements include non-routine accounting work that is supervised by a licensed CPA. Your work can be full-time, consisting of 12 calendar months of 40 hours each week or part-time with 2,000 employment hours within two consecutive years. Once you fulfill your work experience requirement, you can submit your experience forms to the board with your Application for Issuance of the CPA Certificate with your other documentation.
Ethics requirements
- In addition to education and experience, Texas also has ethics requirements, including:
- Taking an Oath of Office
- Taking a four-credit ethics course
- Completing the Texas Rules of Professional Conduct with a score of 85 percent or higher. This exam is open-book and emailed to you after passing the CPA Exam.
Texas CPA Exam Age Requirements
Age Minimum: None
Texas CPA Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee OR have office in the state? No
Texas CPA CPE Requirements
Licensees must complete 120 CPE credits every three years, with a minimum of 20 credits annually.
CPE must be provided by board-authorized sponsors, except as specified by board rules.
CPE requirements for license issuance or renewal:
- Licensees certified or registered for less than 12 months have no CPE requirement for their first license period, which ends on their birth month.
- For the first full 12-month license period, no CPE is required.
- For the second 12-month period, report at least 20 CPE credits completed in the previous 12 months.
- For the third 12-month period, report at least 60 CPE credits completed in the previous 24 months, with 20 credits in the last 12 months.
- For the fourth 12-month period, report at least 100 CPE credits completed in the previous 36 months, with 20 credits in the last 12 months.
- From the fifth period onward, report at least 120 CPE credits completed in the previous 36 months, with 20 credits in the last 12 months.
A former licensee seeking reinstatement after certificate or registration revocation must pay fees, applicable late fees, and report missed CPE credits.
Non-resident licensees renewing in Texas must:
- Meet CPE requirements of their principal place of business state by signing a statement during renewal.
- If no CPE requirements exist in their principal place of business state, comply with Texas’ CPE renewal requirements.
Texas CPA Exam Application Process
Obtain a bachelor’s degree and complete specific coursework:
30 semester hours of upper-level accounting courses
24 semester hours of upper-level business courses
3 semester hours of board-approved ethics courses.
Submit an Application of Intent to determine eligibility.
Once approved, apply for the Eligibility Application to select exam sections.
Receive a 90-day Eligibility Deadline after approval.
Create a NASBA Exam Candidate account, pay exam fees at www.NASBA.org.
Upon fee payment, receive the NTS to schedule exams at www.prometric.com.
Verify NTS details; contact the Board for corrections if needed.
Pass each of the three core sections with a score of 75 or higher within 18 months.
Select a specialization section without a prescribed order.
Acquire 12 months of full-time or equivalent part-time accounting experience within two consecutive years.
Notarize an oath affirming adherence to Texas and U.S. laws and regulations, found at https://www.tsbpa.texas.gov.
Complete a board-approved four-credit ethics course, listed at https://www.tsbpa.texas.gov.
Take an exam on the Board’s Rules of Professional Conduct after application submission.
Once all requirements are met, apply for CPA licensure at https://www.tsbpa.texas.gov.
Pay a $50 issuance fee.
Upon approval, receive a CPA identification number and a congratulatory letter. A wall certificate will be mailed or presented at a Swearing-In Ceremony, held semi-annually.
Texas CPA Exam Fees
The Texas CPA exam cost consists of five main fees:
An application of intent fee of $20, an eligibility application fee of $15 per section, the $254.80 per CPA exam section totaling $1,019.20 for all four sections, a $50 fee on the issuance of CPA certificate and lastly the annual renewal fee of $75.
| Application of Intent | $20.00 |
| Online Submission of the Eligibility Application (per section) | $15.00 |
| Auditing and Attestation (AUD) | $254.80 |
| Financial Accounting and Reporting (FAR) | $254.80 |
| Regulation (REG) | $254.80 |
| Disciplines (ISC, TCP, or BAR) | $254.80 |
| Total for all 4 CPA Exam Sections | $1,019.20 |
| Issuance of CPA Certificate Fee | $50.00 |
| Annual Renewal Fee | $75.00 |
For more information, visit: