Are you interested in becoming a Certified Public Accountant (CPA) in Texas? If so, find out everything you need to know about the CPA requirements to become a license holder in the state. Below, you’ll learn the CPA Exam and licensing requirements, as well as information on the cost and fees required to become a CPA in Texas.
Understanding Texas CPA Requirements
Before applying for the CPA Exam, you should familiarize yourself with the requirements. It’s important to note the distinction between exam and license requirements for each state. Here’s a quick overview of the Texas CPA requirements, including the need for a Social Security Number, citizenship, residency, and the prerequisites for passing the CPA Exam and obtaining work experience.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours* (including a bachelor’s degree) |
| Exam Passing Requirements | Score a minimum of 75 in each section |
| Ethics Exam Requirements | Pass the Texas Rules of Professional Conduct exam. |
| Work Experience | 1 year of full-time accounting work experience |
| International CPA Examination Program | Yes, is a participant |
*Legislative Update: SB262 (Effective Aug. 1, 2026)
Starting Aug. 1, 2026, Texas will offer an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience. This option will be available alongside the current requirements listed below.
Educational Requirements
Before taking the exam, candidates must meet the following educational requirements for the Texas CPA Exam. Candidates must hold a bachelor’s or higher degree from a board-recognized college or an equivalent degree from another country, as determined by board rule. You must have 120 semester hours of college education, comprising 21 semester hours each of accounting and business courses.
Effective Aug. 1, 2026, the requirements undergo a change to the following:
- Complete 150 semester hours of college credit, including at least 24 semester hours of accounting or equivalent courses, or
- Complete a baccalaureate degree with an accounting concentration, including at least 24 semester hours of accounting or equivalent courses.
- An applicant who has a current Application of Intent (Act) on file with the Texas Board or files an Act prior to Aug. 1, 2026, will still be required to meet the current education requirements for testing and certification.
Work Experience Requirements
Most states require 1 or 2 years of experience in public accounting to obtain the license. You must have at least 1 year of non-routine accounting work experience in Texas. This includes services such as audits, reviews, compilations, and engagements, all of which conform to professional standards.
Effective Aug. 1, 2026, you will have 2 pathways to satisfy work and education requirements for licensure:
- Complete 150 semester hours of coursework required for the CPA Exam (or hold a graduate degree) and obtain 1 year of experience or
- Complete a baccalaureate degree (meeting outlined educational requirements) and obtain 2 years of experience.
CPA Ethical Exam Requirements
Before licensure, the Texas State Board of Public Accountancy (TSBPA) requires CPA applicants to complete an ethics course or pass an ethics exam. As you pursue the CPA credential, check the official TSBPA website.
Texas CPA Exam & Licensing: Cost and Fees
Candidates applying for the CPA Exam in Texas must submit an application of intent followed by the eligibility application fee, each requiring a nonrefundable fee of $20 and $15, respectively. The fee for each exam section is $265.60. Please note that the exam section fees are subject to change.
| Texas CPA Exam Fees | |
|---|---|
| Application of Intent | $100 |
| Eligibility Application Fee | $15 |
| Auditing and Attestation (AUD) | $265.57 |
| Financial Accounting and Reporting (FAR) | $265.57 |
| Regulation (REG) | $265.57 |
| ICP/BAR/TCP | $265.57 |
| Total: | $1,177.28 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
The state board decides on various applications, services, and annual renewal fees. The table below is given for reference purposes only. Your exact fee may vary depending on the timing of your initial payments and the current status of your application with the Texas Board.
| Fees for Active License Holders | Fees |
|---|---|
| Individual annual license (includes $10 scholarship fees) | $118 |
| Individual annual license (Retired or disabled status) | $15 |
| Firm annual license | $60/office |
| Transfer of earned exam credit from Texas | $40 |
| Replacement certification | $50 |
| Certification by an out-of-state CPA to Texas by reciprocity | $100 |
License Renewal Requirements
- The annual CPA license renewal date is the last day of your birth month.
- Completing the 120 hours of Continuing Professional Education (CPE) or Continuing Education (CE) is mandatory.
- Use the TSBPA’s online portal to submit renewal applications.
- Submit the license renewal application and pay the license renewal fees.
- The state board will process renewals upon meeting the prerequisites.
- 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 6-week grace period before the submission deadline for renewals.
- You must submit a reinstatement application and pay additional penalties if your license expires.
- If you’re moving to Texas from another state (where you are licensed), you must submit an Affidavit for Reinstatement of Individual License form. It must be done within 90 days of your move to get your license transferred.
- Sometimes, you may have to take the Texas Rules of Professional Conduct exam to transfer your license.
Continuing Education Requirements
Texas CPAs must complete 120 hours of CPE for the first 3 years after becoming licensed. Of these, you must complete at least 20 hours of CPE annually. TSBPA must approve the continuing education provided by a CE sponsor. You must retain 5 years of CE requirements for verification purposes.
Writing articles or books, giving conference presentations, or teaching advanced courses can count as continuing education credits. CPAs certified for less than a year are exempt from CPE requirements until the second year of their certification period.
Texas CPA Exam: Exam Dates, Score Release, and Scheduling
As you begin your CPA journey after meeting the exam requirements, there are a few things you need to know, such as target exam and score release dates, along with the procedure to schedule your Texas CPA Exam. Here’s a concise overview of the things to keep in mind.
Exam Dates and Score Release
Texas CPA candidates can apply for the exam based on their preferences in the available slots. Candidates must check the target CPA Exam and score release dates before scheduling their exam. It’s worth noting that continuous testing is in place for core sections, whereas discipline sections are held in specific windows.
Scheduling the CPA Examination
Each state has a slightly different application process. Here’s a quick guide to apply for and schedule the CPA Exam in Texas.
All candidates must submit an Application of Intent to the TX Board of Accountancy, available on the state board’s website, with a non-refundable fee of $20 and a $15 eligibility application fee.Â
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Texas CPA Exam.
Once TSBPA approves your application, you will receive an ATT document in the mail with instructions to register for the CPA Exam. From then on, you must pay the CPA Exam section fee via a National Association of State Boards of Accountancy (NASBA) payment coupon. You have 90 days to select the sections and make the payment.
After paying the CPA Exam section fee, you will receive an individual Notice to Schedule (NTS) for each section within 4 business days. Use it to schedule your exam date via Prometric and bring it with you on the exam day to enter the testing center.
Sign up on the Prometric website using your NTS, and check for available dates based on your preferred center and date.
Passing 3 core sections and a discipline with a minimum score of 75 is required to pass the CPA Exam. After you complete your exam, your score and score report will be accessible via the state board’s portal.
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