How to Become a CPA in Texas: Education, Exam, and Experience

Becoming a CPA in Texas takes four things: the right college coursework (150 semester hours under the traditional path, or 120 hours under a new pathway starting August 1, 2026), passing scores on all four sections of the Uniform CPA Examination, one year of supervised non-routine accounting work, and a passing score on an open-book exam over the Texas Rules of Professional Conduct. The Texas State Board of Public Accountancy (TSBPA) runs the process end to end under the Public Accountancy Act.1Texas State Board of Public Accountancy. Agency Overview Every stage has its own fees, forms, and deadlines, and the ones that trip candidates up are the ones they didn’t plan around.

Education You’ll Need

The current route, called Pathway A, requires at least 150 semester hours from a board-recognized institution, including a bachelor’s degree or higher.2Texas State Board of Public Accountancy. Education Requirements to Take CPA Examination A typical accounting bachelor’s covers about 120 hours, so most candidates add the remaining 30 through a master’s program, a second major, or standalone courses.

Inside those 150 hours, the Board wants specific concentrations:

  • At least 30 semester hours of upper-level accounting to sit for the exam. For certification, the minimum is 27 upper-level accounting hours, which must include 2 semester hours of accounting or tax research and analysis.3Texas State Board of Public Accountancy. Certification – Requirements
  • At least 24 semester hours of upper-level business courses in areas like economics, finance, marketing, management, and statistics. Economics and statistics count as upper-level regardless of course numbering.4Texas State Board of Public Accountancy. Rules Committee Agenda – Board Rule 511.58
  • A three-semester-hour, board-approved ethics course covering ethical reasoning, independence, integrity, and the Board’s Rules of Professional Conduct.5Texas State Board of Public Accountancy. Ethic Course Requirements

Since a 2020 amendment to Board Rule 511.57, accounting classes can be taken online in any amount the university offers.6Texas State Board of Public Accountancy. Exam Candidate Information Extension-school courses count only if the parent institution would apply them toward a business degree, and credit from ACE, DANTES, or StraighterLine does not count.7Texas State Board of Public Accountancy. Accounting Courses

If your degree is from outside the United States, the Board evaluates your transcripts directly, sometimes through the University of Texas at Austin’s Graduate and International Admissions Center. Evaluations from third-party international credential services are not accepted.8Texas State Board of Public Accountancy. International Education Build extra time into your schedule for this review.

The 120-Hour Path Opening in August 2026

On August 1, 2026, Texas opens Pathway B, which allows candidates to sit for the exam and earn certification with 120 semester hours instead of 150.9Texas State Board of Public Accountancy. New Pathway for CPA Exam and Certification FAQ Pathway A stays open for anyone already on the traditional track. Course concentration requirements under Pathway B differ from Pathway A, so check the TSBPA website for the current version before you build your degree plan around it.

Filing the Application of Intent

The Application of Intent puts you formally into the Texas CPA pipeline. It costs $100, nonrefundable, and triggers the Board’s review of your education and background. You’ll submit official transcripts from every college you’ve attended (whether or not you earned a degree), your Social Security number for the background investigation, and fingerprints that the Board runs through both the FBI database and the Texas Department of Public Safety’s Crime Records Division.10Texas State Board of Public Accountancy. Transfer of Credit Form Instructions

The background review looks at arrests, charges, convictions, probation, and deferred adjudications for felonies and misdemeanors across every U.S. state and territory. Routine moving violations are excluded; DWIs are not. You also disclose any criminal records under a non-disclosure order, though expunged or sealed records don’t need to be reported.11Texas State Board of Public Accountancy. Background – Statement The Board also checks whether any other agency has denied you licensing or exam privileges. Discrepancies between what you disclose and what the databases return slow the file down, so over-disclose rather than under.

Once your application clears, you’re an approved CPA candidate and can schedule exam sections.

The Uniform CPA Examination

The exam has three core sections and one discipline section that you pick.12Texas State Board of Public Accountancy. CPA Exam Sections (Effective January 1, 2024) The cores are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). For the discipline, you choose Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).13AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates

A passing score is 75 on each section.13AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates The credit window is currently 18 months from the release date of your first passing score. If you don’t clear the remaining sections in that window, the oldest passing score expires and you have to retake that section. Some jurisdictions have discussed extending the window to 30 months, so verify the current rule on the TSBPA site before you plan your sequence.

What the Exam Costs

Each section carries two fees: a $15 TSBPA eligibility application fee14Texas State Board of Public Accountancy. Eligibility Application Fees and a $265.57 NASBA exam fee paid by credit card directly to NASBA.15Texas State Board of Public Accountancy. NASBA Exam Fees That’s about $280 per section, or roughly $1,122 for a clean sweep. Every fee is nonrefundable and nontransferable, and national pass rates hover around 50% for most sections, so budget for at least one retake.

One Year of Supervised Work Experience

Texas requires one year of non-routine accounting work under the direct supervision of a licensed CPA.16Texas State Board of Public Accountancy. Certification – Work Experience “Non-routine” is the word to watch. Basic bookkeeping, data entry, and clerical tasks don’t qualify. The Board is looking for work that involves professional judgment: financial analysis, tax planning, audit procedures, or advisory services.

Full-time means 12 consecutive calendar months. Part-time counts if you complete at least 2,000 hours over no more than 24 months, working a minimum of 20 hours per week on a continuous basis.17Texas State Board of Public Accountancy. Work Experience Information Your supervising CPA must hold an active license and will verify your experience when you apply for certification. Keep your own record of what you worked on and when.

You can complete the experience before, during, or after the exam. Many candidates work while studying, which builds the year and gives real-world context to exam material at the same time.

The Texas Ethics Exam

This is a separate open-book exam over the Texas Rules of Professional Conduct, distinct from both the national CPA exam and the ethics course you took in college. You need at least 85% to pass.3Texas State Board of Public Accountancy. Certification – Requirements The Board emails it to you after you submit your application for the CPA certificate, so it comes near the end of the process. Open-book doesn’t mean automatic — the questions test specific Texas disciplinary rules that differ from AICPA national standards.

Applying for the CPA Certificate

Once education, exam, experience, and ethics are all complete, you file the Application for Issuance of the CPA Certificate. The fee is $50.18Texas State Board of Public Accountancy. Issuance of CPA Certificate Fee

One deadline decides whether the whole thing holds together: you must complete all education requirements within 36 months of passing the last section of the CPA exam.3Texas State Board of Public Accountancy. Certification – Requirements Candidates who sat for the exam before hitting their full hour count and then let coursework slide can lose their exam credit at the 36-month mark. Once the Board reviews the complete file, it issues your license number and you can use the CPA designation in Texas.

What It Costs in Total

Board and exam fees, not counting tuition or a review course:

That’s roughly $1,272 minimum if you pass every section on the first try. Each retake adds about $280. Most candidates also spend $1,500 to $3,000 on a commercial review course.

Already Licensed in Another State

If you already hold an active CPA license elsewhere, you don’t start over. You apply through reciprocity: a $100 application, a letter of good standing from your current state board, fingerprinting, and a four-credit Texas Board-approved ethics course completed within the previous six months.19Texas State Board of Public Accountancy. Reciprocal Application You also take the same open-book Texas ethics exam that new licensees take.

CPE required for reciprocity depends on how long you’ve been licensed elsewhere: none if under 12 months, 40 credits after one year, 80 after two, and the full 120 credits after three or more years.19Texas State Board of Public Accountancy. Reciprocal Application

Keeping the License Once You Have It

Texas CPAs renew annually, with the renewal due on the last day of your birth month.20Texas State Board of Public Accountancy. Individual Renewal The annual fee is $118 as of September 1, 2025, which includes a $10 scholarship fee.21Texas State Board of Public Accountancy. Welcome to Texas State Board of Public Accountancy You’ll complete 120 hours of continuing professional education over each three-year cycle, with a minimum of 20 hours in any single year and a four-credit Board-approved ethics course every two years.22Texas State Board of Public Accountancy. CPE Ethics Course Requirements Miss the renewal and you’re barred from practicing as a CPA in Texas until you catch up on fees and CPE.