Texas CPA Requirements
Exam and License Requirements To Become a CPA
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Texas CPA Requirements
Candidates who have passed all four sections of the Uniform CPA Exam will be sent a license application packet by the Texas State Board of Public Accountancy (TSBPA) once it’s confirmed by the National Association of State Boards of Accountancy (NASBA) that they have passed the exam. A CPA license can only be issued if all forms in the packet are completed and returned to the Texas Society of Certified Public Accountants along with the $50 CPA Certificate fee.
| Social Security Requirement | Yes |
| Citizenship, Age, and Residency Requirements |
|
| CPA Exam Requirements for Licensure | 150 hours (including B.A.) |
| Pass The Exam | Score 75 in each section to pass. You must pass all sections within an 18 month window. |
| Work Experience | 1 year of full-time accounting work experience. |
| Ethics Exam Requirements | Pass the Texas Rules of Professional Conduct exam. |
| International CPA Examination Program | Yes |
Because a social security number is required to apply for a CPA license in Texas, not having one may affect your eligibility to take the CPA Exam.
- In Texas, U.S. citizenship is not necessary to take the CPA Exam.
- You do not need to be a resident or employee, or have an office in Texas to sit for the CPA Exam.
- There is no minimum age requirement to take the CPA Exam in Texas.
Before candidates can sit for the exam, they must meet the education requirements for the Texas CPA Exam. The education requirements for the state of Texas are listed below:
- Hold a baccalaureate or higher degree from a board-recognized college or university in the United States, or an equivalent degree from another country as determined by board rule.
- 150 semester hours or quarter-hour equivalents of college credit must be completed.
- 30 semester hours or quarter-hour equivalents of upper-level accounting courses from an accredited college or university. Two semester hours of accounting or tax research and analysis are required as part of the coursework.
- 24 semester hours or quarter-hour equivalents of upper-level related business courses must be completed. Two semester hours of accounting or business communication are required as part of the coursework.
- Complete a three-semester-hour ethics course approved by the Board.
The most important part of CPA licensure is passing the CPA Exam. You will need to score 75 in each section to pass. Candidates have to pass all four sections of the exam within a time span of 18 months.
Most states require one or two years of experience in public accounting to obtain the license. In Texas, you need to have a minimum of one year of non-routine accounting work experience. It includes services like audits, reviews, compilations, and engagements, all conforming to professional standards. Your college can assist you in finding relevant work experience in one of the following fields:
- Client orientation in public accounting
- Industry
- Government
- Law Firm
- Education
Also, having diverse and non-routine accounting expertise is highly appreciated for the CPA Exam in Texas. The areas listed below are preferred for CPA work experience:
- Accounting
- Attest
- Management
- Financial counseling
- Consulting
- Tax
Prior to licensure, TSBPA requires CPA applicants to complete an ethics course or exam. As you pursue the CPA credential, be certain to check with the official TSBPA website.
Texas participates in the International Examination Program. International candidates may become CPAs through TSBPA if they meet the eligibility requirements. CPA candidates from abroad must be able to take the CPA Exam in English.
Texas CPA Exam & Licensing - Cost and Fees
Exam fees in Texas are on par with national averages. The initial application fee is $50. There is also a $15.00 re-application fee if you need to retake a test.
| Texas CPA Exam Fees | ||
|---|---|---|
| Initial Application Fees | $50.00 | |
| Audit (AUD) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Total | $1,002.6 | |
Note: Each time you sit, you'll have to pay a $15.00 application fee for each part. No refunds will be given for any fees paid.
The Board decides on various applications, services, and annual renewal fees. The below table is given for reference purposes only. Your exact fee may differ based on the timing of your initial payments and the present status of your application with the Texas Board.
| Fees for Active License Holders | Fees |
|---|---|
| Individual annual license (Includes $10 scholarship fees) | $85.00 |
| Individual annual license (Retired or disabled status) | $15.00 |
| Firm annual license | $60.00/office |
| Transfer of earned exam credit from Texas | $40.00 |
| Replacement certification | $50.00 |
| Certification by an out-of-state CPA to Texas by reciprocity | $100.00 |
Texas CPA License Renewal Requirements
- The CPA license renewal date is the last day of your birth month, annually.
- Your CPE reporting time period ends on the last day of your birth month, over a three-year period.
- Completing the 120 hours of continuing professional education (CPE) or continuing education (CE) is mandatory.
- The TSBPA's online portal is used to submit renewal applications.
- Submit the license renewal application and pay the license renewal fees.
- If all conditions are met, renewals are processed the following business day.
- Once the payment for license renewal is processed, licensees will also receive a new pocket ID card with the new license expiration date.
- There is a six-week grace period before the submission deadline for renewals.
- If your license expires, you will need to submit a reinstatement application and pay additional penalties.
- In the case of moving to Texas from another state (from where you are licensed), you will be required to submit an Affidavit for Reinstatement of Individual License form. It needs to be done within 90 days of your move to get your license transferred.
- In some cases, you may have to take the Texas Rules of Professional Conduct exam to transfer your license.
Texas CPA Continuing Education Requirements
For the first three years after becoming licensed, Texas CPAs must complete 120 hours of continuing education. Of that total, 20 hours must be completed within a single calendar year. TSBPA must approve any continuing education provided by a CE sponsor. A minimum of five years' worth of CE requirements documentation must be kept on file.
Writing articles or books, giving presentations at conferences, or teaching advanced courses can be counted for continuing education credits. CPAs who have been certified for less than a year are exempt from CPE requirements until the second year of their certification period.
Texas CPA Exam: Dates, Score Release, and Scheduling
CPA candidates in Texas can apply for the exam year-round based on their preferences. The AICPA releases the CPA Exam score release dates every two years. We suggest that you refer to these dates when scheduling your exams so that you can plan accordingly. Here are the steps to follow in order to apply for and schedule your CPA Exam in Texas.
Submission of the CPA Exam Application
After you have verified that you meet Texas CPA Exam requirements, it’s time to complete your application and pay the application fee. You can do this through the TSBPA or NASBA’s CPA Central Portal. The CPA Exam total application fee is typically between $100 and $200.
Receive Authorization to Test (ATT)
As soon as TSBPA accepts your application, you will receive an ATT document that allows you to register for the CPA Exam. You must log in to your NASBA account and pay the exam section fee to register. The average cost of one exam section is $225. Exam fees total around $1,000. When taking the CPA Exam, you'll need to decide which sections to take and in what order, as your ATT is only valid for 90 days.
Obtain Your Notice to Schedule (NTS)
After submitting an application for the U.S. CPA Exam, you will receive a Notice to Schedule (NTS) within three to six weeks. You can only take the Uniform CPA Exam if you have a NTS. This document will allow you to access the Prometric website and set up an appointment for the CPA Exam.
Schedule Your Exam With Prometric
You can schedule your exam by visiting the Prometric testing center's website. A testing center where you plan to sit for your exam and NTS are also required. If you don't know where the nearest Prometric centers are, you can easily look them up online.
Pass the CPA Exam
In order to pass all four sections of the CPA Exam, you must achieve a minimum score of 75. The CPA Exam is offered year-round, so you can take it when it's most convenient for you to do so. The release dates for your test results can be found on the AICPA website. Before submitting an application for your license, make sure you have passed all four sections of the exam and that your jurisdiction does not require an additional ethics examination.
