To become a CPA in Texas, you’ll need to meet the following requirements:
- Education: 120 semester hours to sit for the exam (same for everyone); 150 hours + 1 year experience (Pathway A) or 120 hours + 2 years experience (Pathway B, new) to certify
- Exam: Pass all four sections of the Uniform CPA Exam
- Experience: 1 or 2 years of qualifying work experience, depending on your certification pathway
- Ethics: A 3-semester-hour ethics course before certification, plus the Board’s open-book Rules of Professional Conduct exam, which you must pass before your certificate is issued
- International candidates: No citizenship required, but a US Social Security number or ITIN is needed
- Licensure & CPE: Apply to the Texas State Board of Public Accountancy (TSBPA) for certification, then maintain it with 120 hours of CPE every 3 years
Texas is in the middle of a transition:
A new law has created two parallel pathways to certification, with different total education and experience requirements depending on which you choose. The 120-hour requirement to sit the exam applies either way.
The sections below cover education, the exam itself, experience, ethics, international candidates, and ongoing CPE in detail.
Texas CPA requirements: Quick summary
| CPA Requirement | Texas |
|---|---|
| Hours to sit for exam | 120 semester hours (both pathways) |
| Hours to certify | 150 (Pathway A) or 120 + 2yr experience (Pathway B) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathway A) or 2 years (Pathway B) |
| Ethics requirement | 3-hour ethics course + Rules of Professional Conduct exam |
| Credit window | 30 months, rolling (NASBA standard) |
| CPE | 120 hours per 3 years |
| Tier system | One-tier (certificate and license combined) |
| International candidates | No citizenship required; SSN/ITIN needed |
What changed on 1 August 2026:
- Texas has introduced Pathway B, a new certification route requiring only 120 semester hours of total education (instead of 150) but 2 years of work experience (instead of 1).
- The existing route, now called Pathway A, keeps its 150-hour/1-year structure.
- NASBA exam fees are also increased on 1 August 2026: every section rises from $265.57 to $268.59.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Texas?
Texas separates what you need to sit for the exam from what you need to certify afterward. The 120-hour exam eligibility requirement is the same regardless of which certification pathway you choose – the pathways only diverge once you’re certifying.
To sit for the CPA exam (both pathways):
| Requirement | Detail |
|---|---|
| Upper-level accounting coursework | 24 semester hours (12 specific + 12 selected, up to 3 independent study) |
| Upper-level business coursework | 21 semester hours, unchanged |
The business hours requirement doesn’t change between the two periods. In both cases: your 3-hour ethics course can count as a business course beyond the required 21 hours and can be taken any time before certification, a separate accounting/business communications course is no longer required, there’s no limit on hours completed within your chosen discipline, and up to 6 hours of accounting or business internship coursework can count.
Pathway A – to obtain CPA certification:
| Requirement | Detail |
|---|---|
| Total credit hours | 150 semester hours |
| Work experience | 1 year |
Pathway B (NEW) – to obtain CPA certification, from 1 August 2026:
| Requirement | Detail |
|---|---|
| Total credit hours | 120 semester hours |
| Work experience | 2 years, non-routine accounting work, CPA-supervised |
If your education was earned outside the US, the TSBPA evaluates your credentials directly or refers you to an approved third-party evaluator.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Texas?
| Detail | Texas |
|---|---|
| Education evaluation fee | None (TSBPA reviews directly) |
| Application of Intent fee (one-time) | $20 |
| Application of Intent validity | 2 years from approval |
| Registration fee per section (Eligibility Application) | $15 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections + application | $1,154.36 ($268.59 x4 + $20 + $15 x4) |
| Time to pay/schedule/sit after Eligibility Application approval | 180 days |
| Credit window | 30 months, rolling (NASBA standard) |
| Citizenship required | No |
| SSN/ITIN required | Yes |
To apply, submit an Application of Intent ($20) to the TSBPA, which checks your education against the state’s requirements; this approval is valid for two years.
Once approved, complete your ethics course if you haven’t already, then submit an Eligibility Application ($15 per section) for the specific sections you’re ready to sit.
After approval, you have 180 days to pay NASBA’s exam fees, receive your Notice to Schedule (NTS), and sit for that section through Prometric.
Your NTS lists your specific section ID, and the name on it must match your photo ID exactly, or you won’t be allowed to test.
Once you pass your first section, the standard 30-month NASBA credit window applies to pass the remaining three.
For a full breakdown of total CPA exam costs including study materials, ethics exam, and license fees, see our CPA exam cost guide.
What are the CPA experience requirements in Texas?
| Detail | Texas |
|---|---|
| Pathway A experience required | 1 year, non-routine accounting work |
| Pathway B experience required | 2 years, non-routine accounting work |
| Supervision requirement | Direct supervision by a CPA licensed and in good standing |
| Experience type | Full-time, non-routine accounting work |
Your work experience must be directly supervised by a CPA in good standing and must involve non-routine accounting work, not purely clerical or data-entry tasks. Whether you need one year or two depends entirely on which certification pathway you’re using.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA ethics requirements in Texas?
| Detail | Texas |
|---|---|
| Pre-certification ethics course | 3 semester hours, Board-approved |
| Course content | AICPA and SEC ethics rules, ethical reasoning framework |
| Post-certification exam | Rules of Professional Conduct exam. Open-book, 85% to pass; emailed after you apply for your certificate, and must be passed before it’s issued |
| Ongoing ethics CPE | 4 hours every 2 years, TSBPA-approved specifically |
Texas requires a 3-semester-hour ethics course covering AICPA and SEC ethics rules and a broader framework of ethical reasoning and professional skepticism.
This can be taken any time during your education, but must be completed before certification, and can also count toward your business hours requirement.
Once you submit your application for the CPA certificate, the Texas State Board of Public Accountancy emails you a link to its open-book Rules of Professional Conduct exam. You need 85% to pass, and must pass it within six months before your certificate is issued.
What are the CPA requirements for international candidates in Texas?
| Detail | Texas |
|---|---|
| Citizenship required | No |
| Residency required | No |
| SSN or ITIN required | Yes |
| Foreign credential evaluation | Yes, by TSBPA directly or an approved third party |
Texas doesn’t require US citizenship, state residency, or a minimum age to sit for the exam, but you will need a US Social Security number or Individual Taxpayer Identification Number (ITIN).
If your education was earned outside the US, the TSBPA either evaluates your credentials itself or refers you to an approved third-party evaluation service.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Texas?
| Detail | Texas |
|---|---|
| Total CPE | 120 hours per rolling 3-year period |
| Annual minimum | 20 hours per year |
| Non-technical cap | Up to 60 hours of the 120 can be non-technical |
| Ethics CPE | 4 hours every 2 years, TSBPA-approved specifically |
| Renewal cycle | Annual, due last day of birth month |
| Annual license renewal fee | $118 (includes $10 scholarship fee) |
Texas runs CPE on a rolling three-year period rather than a fixed cycle, so you’re always looking back at your most recent 36 months. At least 20 of your 120 hours must come from the most recent 12 months, and no more than half (60 hours) can be non-technical subjects like communications or general business management.
Ethics CPE approved only by NASBA or another state’s board doesn’t satisfy Texas’s requirement unless TSBPA has also approved it directly – confirm TSBPA approval if you’re using an out-of-state provider.
Texas’s annual individual license renewal fee rose from $112 to $118 (including a $10 scholarship fee) effective 1 September 2025. This is separate from the NASBA exam fee increase taking effect from 1 August 2026.
FAQs
No – Texas requires at least 120 semester hours of education (a bachelor’s degree or equivalent) just to sit for the exam, with no experience-based alternative to formal education. Since 1 August 2026, the total hours you need depend on your pathway to certify (150 under Pathway A, or 120 with 2 years of experience under the new Pathway B) – but a degree is required either way.
Most candidates take 5-7 years total: around 4-5 years to complete your education (120 or 150 hours depending on your pathway), 6-18 months to pass all four exam sections, and 1-2 years of work experience depending on which certification pathway you choose. Pathway B (120 hours + 2 years experience) may suit candidates who want to start working sooner and complete their experience requirement alongside continued professional development.
Yes – Texas is experiencing a CPA shortage similar to the rest of the US, which is part of the motivation behind the new Pathway B option, launched in August 2026, designed to make the path to certification more accessible without lowering professional standards.
CPA salaries in Texas vary by city and industry, with Houston, Dallas, and Austin generally offering competitive salaries reflecting the state’s large energy, finance, and technology sectors. For a full breakdown, see our CPA salary guide.
No – Texas doesn’t require US citizenship or state residency, but you will need a US Social Security number or Individual Taxpayer Identification Number (ITIN) to apply.
Generally yes – Texas is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Texas can typically practice in other states without a new license, as long as Texas remains your principal place of business. This is mobility, distinct from reciprocity, which you’d need if you permanently relocated your practice to another state.
Texas itself modernized its own mobility rules in 2025: CPAs from other states can now practice in Texas if they hold a valid license in good standing, a qualifying bachelor’s degree, and 1-2 years of relevant experience, reflecting a shift toward evaluating individual qualifications rather than just home-state equivalency.
Firm-level mobility for attestation services has applied since 2019. Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.
For the most current information, visit the Texas State Board of Public Accountancy.
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