Skip to main content
TXCPA Requirements 2026Updated July 27, 2026

Texas CPA Requirements

Everything you need to become a CPA in Texas

120/150
Credit Hours*
1
Year Experience
$50
License Fee
40
CPE Hours/Year

Key Facts

  • SB 262 120-credit pathway in effect since August 1, 2026
  • Can sit for exam with 120 credits
  • Requires board-approved ethics course
  • Low initial fee ($50)

*Texas offers a 120-credit pathway (SB 262) with additional experience requirements. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits24(for licensure)
Additional Requirements:
  • Must include 2 upper-level accounting courses
  • 2 hours of ethics from a board-approved course
Texas offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • Public accounting
  • Private industry
  • Government

Exam Eligibility

Education to Sit120 credits with 24 upper-level accounting + 21 upper-level business credits (the accounting figure rose from 21 on August 1, 2026)
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit21
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes

Licensing & CPE

Initial License Fee$50
Renewal Fee$112
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes

Exam vs. Licensure: Texas requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Business credits: 21 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester hours with accounting concentration
  • 30 hours of accounting including 2 upper-level courses
  • 24 hours of business courses
  • 1 year of supervised experience under licensed CPA
ActiveSB 262

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: August 1, 2026

  • Bachelor's degree with accounting concentration (120 hours)
  • 2 years of supervised experience under licensed CPA (instead of 1 year)
  • TSBPA opened a Pathway B election window on October 9, 2025 for candidates transitioning ahead of the effective date
  • Board-approved ethics course still required

Texas State Board of Accountancy

Texas State Board of Public Accountancy

Visit Official Website(opens in new tab)
(512) 305-7800
exam@tsbpa.texas.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Texas State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Texas CPE & License Renewal

40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$50
Renewal Fee
$112 every 1 year

Frequently Asked Questions

Texas requires a board-approved ethics course as part of CPA licensure requirements. This is in addition to CPE ethics requirements.

Education Programs for Texas

37 programs meet CPA education requirements in Texas. Browse by category to find the right fit.

Online MAcc

14

Arizona State University

AACSB

Online Master of Accountancy and Data Analytics

~$18,150 (at ASU Online standard $605/credit, before fees)·30 credits·online

University of Illinois Urbana-Champaign

AACSB

iMSA (Online Master of Science in Accountancy)

$21,916 - $28,096·32 credits·online

Western Governors University

ACBSP

Master of Science in Accounting

$10,000 - $15,000·30 credits·online

University of Texas Rio Grande Valley

AACSB

Master of Accountancy (MAcc) Accelerated Online

$14,000 - $15,000·30 credits·online

University of North Carolina at Chapel Hill

AACSB

Online Master of Accounting (MAC)

$43,000 - $69,000·30 credits·online

Auburn University

AACSB

Online Master of Accountancy (MAcc)

$30,000 - $42,000·30 credits·online

Rutgers University — Camden

AACSB

Online Master of Accountancy (MAcc)

$31,500·30 credits·online

Ohio University

AACSB

Online Master of Accountancy and Analytics

$26,550 - $37,170·30 credits·online

Syracuse University

AACSB

M.S. in Professional Accounting (Online) (Whitman)

$62,580 - $100,128·30 credits·online

Liberty University

ACBSP

Online MS in Accounting

$18,000·30 credits·online

Southern Illinois University Carbondale

AACSB

Online Master of Accountancy (MAcc)

$16,526·30 credits·online

Texas A&M University

AACSB

Flex Online MS Accounting (Mays)

$46,000 (all-inclusive)·36 credits·online

University of Massachusetts Amherst

AACSB

Online MS in Accounting (Isenberg)

$25,500·30 credits·online

University of Georgia

AACSB

Online Master of Professional Accountancy

$24,000 - $25,000·36 credits·online

Campus MAcc

10

Ready to Start Studying?

Find the perfect CPA review course for your Texas CPA journey.