Texas CPA requirements
Texas lets you sit for the exam at 150 credit hours — there is no 120-hour shortcut here — and requires one year of supervised experience plus a state ethics course before it will license you.
Education
You need a bachelor’s degree or higher from a board-recognized institution and 150 total semester hours. Within that total, Texas is more prescriptive than most states about what those hours contain.
| Requirement | Texas | Notes |
|---|---|---|
| Total semester hours | 150 | Required to sit, not just to license |
| Upper-level accounting | 27 hours | At least 2 hours of accounting research |
| Upper-level business | 24 hours | Including 2 hours of business communication |
| Board-approved ethics course | 3 hours | Must be taken before you apply |
| Degree level | Bachelor’s minimum | Regionally accredited institution |
Community college credits count toward the 150 total but generally not toward the upper-level accounting requirement. Get a transcript evaluation from the board before you pay for extra coursework.
Foreign-educated candidates
If your degree is from outside the US, Texas will not evaluate your transcripts itself. You need a course-by-course evaluation from a NASBA-approved foreign credential evaluation service first, and the board only accepts a handful of them. Budget several weeks for this step alone, and start it before you plan anything else — it is the most common reason international candidates miss their target exam window.
Sitting versus licensing
In many states these are two different bars and candidates plan around the wrong one. Texas removes that trap by setting both at 150 hours — which is stricter up front, but means nobody passes four sections only to discover they are thirty credits short of a license.
Plan the extra thirty hours into your degree rather than bolting them on afterwards. A fifth-year master's or an integrated program is almost always cheaper than taking individual courses later, and it keeps you eligible for student course pricing.
Experience
One year of full-time non-routine accounting work, supervised and signed off by a licensed CPA. Texas accepts public accounting, industry, government and academia, which is broader than several neighboring states.
The experience can be earned before, during or after you pass the exam sections. Your supervisor submits the verification directly to the board, so keep the relationship intact — chasing a signature from a former manager two years later is the most common avoidable delay at this stage.
Ethics
Texas runs its own requirement rather than relying solely on the AICPA exam. You need a board-approved three-hour ethics course as part of your education, and you must pass the board’s own ethics exam on the Texas Rules of Professional Conduct before licensure. It is open book and most candidates pass first time.
How to apply, step by step
The order matters less than it looks — experience and exam sections can overlap — but this is the sequence that avoids the most common delays.
Including the 27 upper-level accounting hours and 24 upper-level business hours — not just a bachelor's degree.
Have your school send official transcripts directly to TSBPA. Unofficial or self-submitted transcripts are not accepted.
Filed with TSBPA along with the $20 fee. This is the board's first review of your eligibility.
Once TSBPA approves your application, it notifies NASBA, which issues your ATT.
NASBA issues one NTS per section you've paid for. In Texas, each NTS is valid for a limited window — schedule promptly, since an expired NTS means paying the exam fee again.
Schedule at a Prometric test center. All four sections must be passed within a rolling 30-month window that starts when you pass your first section.
Full-time, non-routine accounting work supervised and verified by a licensed CPA. This can run before, during, or after your exam sections.
Open-book, based on the Texas Rules of Professional Conduct. Most candidates pass on the first attempt.
With your experience verification and ethics exam result on file, submit the final application and initial license fee.
Fees
| Fee | Amount | When |
|---|---|---|
| Application of intent | $20 | Before anything else |
| Eligibility, per section | $15 | Each time you register |
| Exam fee, per section | $268.59 | Paid to NASBA |
| Ethics exam | $50 | Before licensure |
| Initial license | $50 | On approval |
| Annual renewal | $85 | Every year thereafter |
After you’re licensed: staying current
Getting licensed is not the end of the paperwork. Texas requires ongoing continuing professional education to keep your license active, and it is easy to lose track of once you’re working full time.
| Requirement | Amount | Notes |
|---|---|---|
| Total CPE | 120 hours | Every 3-year reporting period |
| Minimum per year | 20 hours | Cannot bank all 120 in one year |
| Ethics CPE | 4 hours | Every 2 years, board-approved course |
| Reporting deadline | End of birth month | Rolling 3-year cycle from initial license |
Falling behind on CPE hours can put your license into inactive status, which is a slower and more expensive fix than just tracking the hours as you go.
What changed recently
Texas has not adopted an alternative 120-hour pathway. Bills to add one have been discussed but nothing has passed, so the 150-hour requirement stands for both sitting and licensing as of September 2026.
Texas did align its credit window with the national thirty-month rule, which gives candidates six more months than the old eighteen-month window to finish all four sections. If you were planning around the old rule, replan.
Common questions
Can I sit in Texas if I studied out of state?
Yes. Texas has no residency requirement. Your transcripts still have to satisfy the upper-level accounting and business hours, which is where out-of-state applicants most often fall short.
Do online courses count toward the 150 hours?
They do, provided the institution is recognized and the course is genuinely upper-level. Get it confirmed in writing by the board before enrolling — this is the single most expensive assumption candidates make.
Should I license in a state with easier rules instead?
Rarely worth it. Mobility means a license from another state generally lets you practice in Texas, but if you live and work here you will eventually want a Texas license anyway, and transferring adds cost and paperwork.
Do I need to be a US citizen or Texas resident?
No. Texas requires neither citizenship nor residency to sit for the exam or hold a license. You will need a Social Security Number to receive your license, which in practice requires US work authorization.
What happens right after I pass all four sections?
Passing the exam doesn’t license you on its own. You still need your year of verified experience on file and the board’s ethics exam passed before you can submit a license application. You may be able to complete the experience requirement in parallel with the exam, so there’s often little or no extra wait.
Next step
Texas State Board of Public Accountancy — 505 E. Huntland Drive, Suite 380, Austin, TX 78752 — (512) 305-7800. Verified against the board's published rules on 14 September 2026.
Five courses compared, with entry prices and access lengths.
See the best CPA coursesAll 55 jurisdictions, each with its own reform status and verification date.
Choose your state