Texas CPA Requirements

Texas, the Lone Star State, has the second-largest GDP in the U.S. The state’s large size and diversified economy create a natural environment for CPAs. Projections Central predicts the number of accountants in Texas will grow 18.9% between 2022 and 2032.

In 2025, Texas passed a new law that can lower the required education credits for new CPAs from 150 to 120 credits, depending on the licensing pathway you take. The state created this law to help increase the number of eligible CPAs.

Currently, Texas CPA requirements include a bachelor’s degree, specific accounting and business courses, at least one year of work experience, and passing the Uniform CPA Exam ination. Learn more about how to become a CPA in Texas in this guide.

Each state sets its own educational requirements for CPAs. The following describes the education requirements to sit for the CPA exam and receive licensure in Texas.

To sit for the exam, you must complete:

To obtain licensure, you must complete the following requirements within 36 months of passing the CPA exam:

In 2025, Texas passed a law to lower the CPA educational requirement to 120 credits for accounting degree-holders with two years of work experience. The law takes effect Sept. 1, 2025, but the Texas State Board of Public Accountancy (TSBPA) will require additional time to formally adopt it.

The TSBPA requires CPA examinees to complete specific accounting and business courses before sitting for the exam and receiving licensure. You can save time by completing a relevant accounting degree, including auditing, taxation, or accounting information systems. Your bachelor’s degree must come from an accredited institution, and accounting courses must be completed at a college or university.

Bachelor’s in accounting degrees may meet the majority of Texas CPA requirements for education, except the 150 minimum credit requirement for licensure. If you hold a bachelor’s in accounting degree, you can earn additional credits through individual courses or earn a master’s degree in accounting.

You do not need graduate courses for a CPA license in Texas. However, if you wish to obtain a master’s degree, suitable programs other than accounting include a master’s in taxation or MBA with an accounting concentration.

The TSBPA requires prospective CPAs to meet experience requirements before receiving CPA licensure. If you’ve earned 150 credits, Texas’s experience requirements include:

Your work experience can be completed before or after the exam. A CPA-licensed supervisor must complete and sign a work experience form. This form details the company type, candidate position, employment dates, and responsibilities.

If you wish to apply for CPA licensure via Texas’s new 120-credit education pathway, you must complete two years of working experience.

While states have various licensing requirements, the CPA exam is the same. Examinees must pass three core and one discipline section. Individuals who pass the CPA exam demonstrate knowledge in complex accounting subjects and ethical standards.

You must submit an application of intent document to the TSPBA to sit for the CPA exam. The list below details the application of intent requirements.

Texas allows non-residents and qualified individuals of any age to apply for the CPA exam. However, examinees must show U.S. legal status via a Social Security number and government ID, or a non-expired F-1 visa. Individuals without these documents must provide proof of identity and employment authorization.

You can start the process to take the CPA exam by filling out the TSBPA’s application of intent form. The form requires a list of attended schools and corresponding transcripts. You can attach transcripts to the form or submit them electronically. The board requires you to complete your bachelor’s degree before applying.

If the TSBPA approves your application, you have two years to complete at least one section of the CPA exam. The sections can be completed in any order. After receiving approval, you can begin completing the eligibility application online. The eligibility application has four steps:

You must complete all four CPA exam sections within 18 months of passing your first section. The TSBPA requires a score of 75 or higher to pass. You can retake any failed sections without restrictions.

Get more CPA exam resources:

Once you pass the CPA exam, the TSBPA will provide you with an application for issuance of the CPA certificate. The application requires the following prerequisites and requirements:

The application for issuance costs $50, including a printed certificate. Employers can verify CPA licenses on the TSBPA’s individual license lookup portal.

Texas CPA renewal requirements include an annual renewal application and $112 fee. CPAs must renew their license before the end of their birth month. Professionals can start the renewal application six weeks before its due date.

CPAs must meet the following continuing professional education (CPE) requirements:

Accountants must have at least 50% of credits from technical fields, including tax, economics, and finance. Non-technical fields include communication, business management, and foreign languages.

Self-motivated individuals can complete all 120 credits via self-study. CPAs can log in through the TSBPA’s website to report completed CPE courses.

Professionals may consider Texas CPA requirements more strict than the average U.S. state. Texas-based CPAs may obtain licensure in other states with moderate additional steps. Non-Texas CPAs can receive CPA reciprocity through completing the following steps:

Accounting firms must hold licensure in Texas if they practice attest services and use the CPA title or a variation of it. Firm owners must hold an active CPA designation. The TSBPA must approve owners who do not have a CPA license.