Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Texas State Board of Public Accountancy licenses CPAs in Texas. Its rules and forms are the authority for everything on this page.
Texas CPAs complete 120 CPE credits in each three-year period, with at least 20 in each one-year period, and a 4-credit Board-approved ethics course every two years.
Sources: law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-112, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-130, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-113, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-118, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-119, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-111
Texas licenses run for 12 months and renew every year, expiring on the last day of the licensee's birth month.
Sources: law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-515-1, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-515-3, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-523-112
Since August 1, 2026, under SB 262 (2025), Texas certifies CPAs through two pathways: 150 semester hours with one year of experience, or a bachelor's degree with an accounting concentration and two years of experience.
Sources: tsbpa.texas.gov/educators, capitol.texas.gov/tlodocs/89R/billtext/html/SB00262F.htm, capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB262, tx.cpa/new-and-aspiring-cpas/college-students/cpa-requirements, tx.cpa/news-publications/news-announcements/article/2025/09/26/new-additional-pathway-rules-adopted-by-state-board, law.cornell.edu/regulations/texas/22-Tex-Admin-Code-SS-511-122, statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm
Texas CPAs complete 120 CPE credits in each three-year period, with at least 20 in each one-year period, and a 4-credit Board-approved ethics course every two years. A 4-credit Board-approved course on the Board's Rules of Professional Conduct, reported on the annual renewal at least every second year (Rule 523.130). Licensees who live outside Texas, have no Texas clients and are current with their home state's ethics requirements do not take the Texas course. The Board grants exemptions case by case under Rule 523.113, on affidavit for licensees who are unemployed, not involved in accounting, or living outside Texas without Texas clients, on a physician's certification for health conditions, and on filed orders for active military duty. Licensees in retired or disability status do not report CPE.
CPE is reported with the annual license renewal. Non-technical, nano-learning and certification-program credits are each capped at 50% of required credits in a three-year period (Rule 523.118), as are credits from non-registered sponsors (Rule 523.119). Records are kept for the five most recent reporting periods (Rule 523.111). New licensees phase in: no CPE in the first partial and first full license periods, then 20, 60 and 100 credits before the full 120 applies (Rule 523.112).
Texas licenses run for 12 months and renew every year, expiring on the last day of the licensee's birth month. Annual, staggered by the licensee's birth month (Rules 515.1 and 515.3). Last day of the birth month. The Board sends an expiration notice at least 30 days before; not receiving it does not excuse late renewal.
A non-resident licensee meets Texas CPE by complying with the CPE rules of the state of principal place of business and signing a statement at renewal; if that state has no CPE requirement, Texas rules apply in full (Rule 523.112(e)).
To sit for the exam: a bachelor's or graduate degree from a Board-recognized institution, at least 120 semester hours, 24 upper-level accounting hours and 21 upper-level business hours. Certification also requires a 3-semester-hour Board-approved ethics course. The 150-hour pathway requires 150 semester hours including an accounting concentration. The SB 262 pathway requires a bachelor's degree with an accounting concentration as defined by Board rule, in place of the 150 hours.
One year on the 150-hour pathway, or two years on the bachelor's-degree pathway (Occupations Code 901.256). Experience is non-routine accounting work, in attest or professional accounting services, supervised by a CPA with a current license in good standing (Rule 511.122).
Candidates pass the Uniform CPA Examination and the Board's examination on the Rules of Professional Conduct.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
