To sit for the CPA exam in Texas, you need a bachelor’s degree with at least 120 semester hours, including 24 hours of upper-level accounting and 21 hours of upper-level business courses. To be certified, you need 27 upper-level accounting hours and either 150 semester hours plus 1 year of experience or, under the new pathway that started August 1, 2026, 120 semester hours plus 2 years of experience. You also need to pass all four exam sections and meet the Texas ethics requirements.

The CPA exam is by no means easy, and CPA requirements vary by state. This guide covers what the Texas State Board of Public Accountancy (TSBPA) asks for to take the exam, get certified and keep your license. If you want a step-by-step plan, see our guide on how to fulfill the Texas CPA requirements.

Last reviewed: October 2026. Facts checked on October 29, 2026 against the TSBPA education requirements, its new pathway announcement and certification page, and Texas Administrative Code rule 511.80. Rules change, so confirm the details with the board before you apply.

Age, residency and citizenship

The TSBPA sets its identity, background and eligibility rules in the eligibility application. Check the current application on the TSBPA website before you apply.

Education

Texas has separate education rules for the exam and for certification.

To sit for the CPA exam

  • A bachelor’s degree or higher from a Board-recognized institution
  • At least 120 semester hours
  • 24 semester hours of upper-level accounting courses (this rose from 21 hours on August 1, 2026)
  • 21 semester hours of upper-level business courses

At least 12 of the accounting hours must come from the board’s core areas, such as financial accounting, auditing, taxation, and accounting information systems or data analytics. The remaining hours can come from other upper-level accounting courses.

To be certified

  • Pathway A: 150 semester hours, including 27 upper-level accounting hours, plus 1 year of experience
  • Pathway B (from August 1, 2026): a bachelor’s degree with 120 semester hours, including 27 upper-level accounting hours and 24 upper-level business hours with ethics, plus 2 years of experience

If you started under the old rules and want to switch, the TSBPA has a New Pathway Election Form (X0037). Read more about meeting the 150 credit hour requirement.

Courses Texas does not accept

The TSBPA does not accept CPA review courses, continuing education, introductory accounting, or credit from programs such as ACE, DANTES, DSST, StraighterLine or prior learning assessment. Community college credit only counts in limited cases, so check the board’s education page before you enroll.

Work experience

  • Pathway A: 1 year of experience, meaning 12 months of full-time work or 2,000 hours of part-time work completed within 2 years
  • Pathway B: 2 years of experience, meaning 24 months of full-time work or 4,000 hours of part-time work completed within 4 years

Your experience is reported on the board’s experience verification form. Check the certification page for who can verify it and what work qualifies.

Ethics

Texas has two ethics requirements. You need a 3-semester-hour standalone ethics course that the board has approved, taken at a Board-recognized school. You also need a score of 85% or higher on the Texas Rules of Professional Conduct exam.

How to apply for the Texas CPA exam

First, submit an eligibility application to the TSBPA with your official transcripts. After the board approves you, apply for the sections you want to take. Texas charges a $15 board fee per section, and NASBA charges its own section fee. You then receive a Notice to Schedule and book your exam with Prometric.

The CPA exam has three core sections (Auditing and Attestation, Financial Accounting and Reporting, and Regulation) and one discipline section you choose (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning). The old Business Environment and Concepts section ended in 2023.

Fees

Texas charges $15 per exam section and $50 to issue your certificate. NASBA charges a separate fee for each exam section. Check the TSBPA site for other application fees, and read more about CPA exam costs.

Locations

The CPA exam is given year-round at Prometric test centers. You can take each section at any Prometric center in the United States once you have a valid Notice to Schedule, and you choose your date and site when you book.

How to apply for a Texas CPA license

Once you have passed all four sections, met the education and experience rules for your pathway, and passed the Rules of Professional Conduct exam, you can apply for your certificate. Under current rules, you must finish the certification education within 36 months of passing all exam sections, so check the board’s certification page for the exact deadline that applies to you.

Practice privilege for out-of-state license holders

If you hold an active CPA license in another state, you may be able to practice in Texas under the practice privilege (mobility) rules without a Texas license. Check the TSBPA site for the current conditions, and see our guide to CPA reciprocity.

Reciprocal application

CPAs licensed in another state can apply for a Texas certificate by reciprocity. Holders of certain foreign accounting credentials may qualify through NASBA’s International Qualification Examination (IQEX) or a mutual recognition agreement. Check with the TSBPA for the current list.

Exam credit window

You must pass all four sections within a rolling 30-month period. Each Notice to Schedule has its own expiration date, so book your exam before it runs out.

State board

Texas State Board of Public Accountancy

505 E. Huntland Drive, Suite 380, Austin, TX 78752-3757
Phone: 512-305-7800
Website: www.tsbpa.texas.gov

How CPA Credits can help

If you are short on accounting or business credits for Texas, CPA Credits offers self-paced online courses through Upper Iowa University that are accepted by all state boards. Undergraduate courses are $695 per 3-credit course, and graduate courses are $870 per 3-credit course.

Not sure which courses you still need? Request a transcript evaluation and we will show you the gaps. You can also compare rules in other states on our CPA requirements by state page.

FAQ

How many credit hours do you need to sit for the CPA exam in Texas?

You need a bachelor’s degree with at least 120 semester hours, including 24 hours of upper-level accounting and 21 hours of upper-level business courses.

Can you become a CPA in Texas without 150 credit hours?

Yes. Since August 1, 2026, Texas offers a pathway with a bachelor’s degree, 120 semester hours, 27 upper-level accounting hours and 2 years of experience. The 150-hour pathway with 1 year of experience is still available.

How much work experience does Texas require?

You need 1 year of experience under the 150-hour pathway or 2 years under the 120-hour pathway. Part-time work can count if you reach 2,000 or 4,000 hours within the board’s time limits.

What ethics requirements does Texas have?

You need a 3-semester-hour standalone ethics course approved by the board and a score of 85% or higher on the Texas Rules of Professional Conduct exam.

Do CPA review courses count toward the Texas education requirements?

No. Texas does not accept CPA review courses, continuing education, or credit from programs such as DSST toward its education requirements.

How long do you have to pass all four sections of the CPA exam in Texas?

You have a rolling 30-month window to pass all four sections.