Texas offers exceptional opportunities for CPAs, with the Bureau of Labor Statistics projecting continued growth in accounting and auditing positions. The state’s diverse economy—spanning energy, technology, healthcare, and finance—creates abundant career paths for certified public accountants. Whether you’re drawn to Houston’s energy sector, Austin’s tech scene, or Dallas’s corporate headquarters, earning your Texas CPA license opens doors to rewarding positions across industries.
This comprehensive guide walks you through every step of becoming a CPA in Texas, from education requirements to maintaining your license. We’ll cover the specific requirements set by the Texas State Board of Public Accountancy (TSBPA), provide timeline estimates, and share insider tips to help you navigate the process efficiently.
Quick Navigation – Texas CPA Requirements
Texas CPA Requirements at a Glance
Before diving into the details, here’s a quick overview of what you’ll need to become a CPA in Texas:
Texas CPA Requirements Summary
- Education: 150 semester hours, including a bachelor’s degree
- Examination: Pass all four sections of the Uniform CPA Exam
- Experience: 1 year (2,000 hours) under CPA supervision
- Ethics: 3 semester hours of ethics coursework + TSBPA ethics exam
- Timeline: 18-24 months average from start to license
- Estimated Cost: $3,000-$5,000 (exam fees, review courses, application fees)
Important: Texas CPA requirements are subject to change. Always verify current requirements with the Texas State Board of Public Accountancy (TSBPA) before making educational or career decisions.
Step 1: Complete Your Education Requirements
The foundation of your Texas CPA journey begins with meeting the state’s education requirements. Texas requires 150 semester hours of college credit, which goes beyond the typical 120-hour bachelor’s degree.
Education Requirements Overview
To qualify for CPA licensure in Texas, you must complete:
- A bachelor’s degree or higher from an accredited institution
- 150 total semester hours of college credit
- Specific accounting and business coursework
- 3 semester hours of face-to-face ethics instruction
Acceptable Accreditation
The TSBPA recognizes degrees from institutions accredited by:
- Southern Association of Colleges and Schools – Commission on Colleges (SACSCOC)
- Accreditation Council for Business Schools and Programs (ACBSP)
- Association to Advance Collegiate Schools of Business-International (AACSB)
If your institution doesn’t meet these accreditation standards, you can petition the Board for recognition. However, the TSBPA does NOT accept credits from:
- Technical or vocational schools
- Continuing education coursework
- CPA review coursework
- Correspondence programs
- Two-year colleges (except Mountain View, Lone Star, Houston, and Austin Community Colleges)
Required Coursework Breakdown
Your 150 semester hours must include specific accounting and business courses:
Upper-Division Accounting Courses (30 semester hours minimum)
Upper-Division Business Courses (24 semester hours minimum)
- Maximum 6 semester hours in any single subject area
- Must include at least 2 hours of business/accounting communications
- Acceptable subjects: Finance, Statistics, Business Law, Management, Economics, Marketing, Information Systems
Ethics Requirement
Texas has a unique ethics requirement: 3 semester hours of face-to-face, traditional classroom ethics instruction covering:
- Ethical theory
- AICPA, SEC, and Texas Board rules
- Core values: independence, objectivity, integrity
- Ethical reasoning
View the TSBPA list of approved ethics courses.
Pathways to 150 Hours
Since a bachelor’s degree typically provides 120 hours, you’ll need 30 additional credits. Common pathways include:
- Master’s in Accounting (MAcc): Most popular option, typically 30-36 hours
- MBA with Accounting Concentration: Broader business education
- Post-Baccalaureate Certificate: Focused accounting coursework
- Dual Degree Programs: Combined bachelor’s/master’s in 5 years
- Additional Undergraduate Coursework: Less common but viable option
International Education Evaluation
If you completed your education outside the United States, your transcripts must be evaluated by the University of Texas at Austin-Graduate and International Admissions Center. Contact the TSBPA at (512) 305-7851 or [email protected] for evaluation forms.
Step 2: Pass the Uniform CPA Exam
The Uniform CPA Exam tests your knowledge across four sections and represents a significant milestone in your CPA journey. Texas candidates must complete all education requirements before sitting for the exam.
CPA Exam Structure
MCQ = Multiple Choice Questions, TBS = Task-Based Simulations, WC = Written Communications
Texas CPA Exam Application Process
- Submit Application of Intent
- Complete the TSBPA Application of Intent
- Include official transcripts from all institutions
- Provide 2″x2″ photograph
- Submit notarized copies of government ID and social security card
- Complete background check authorization
- Pay $50 application fee
- Receive Approval and Apply for Exam
- Upon approval, complete the online Eligibility Application
- Pay $15 per exam section to TSBPA
- Receive approval notice within 24-48 hours
- Pay Exam Fees and Schedule
- NASBA will send payment coupon for exam fees (approximately $238 per section)
- After payment, receive Notice to Schedule
- Schedule through Prometric
Texas Testing Locations
Prometric testing centers are available throughout Texas:
- Major Cities: Houston, Dallas, Austin, San Antonio, Fort Worth
- Regional Centers: Lubbock, Waco, Bedford, Abilene, Odessa, Wichita Falls
Exam Preparation Tips
- Most candidates spend 300-400 hours studying
- Consider investing in a CPA review course
- Create a study schedule allowing 2-3 months per section
- Take practice exams under timed conditions
- Focus on your weakest areas first
Special Testing Accommodations
If you require ADA accommodations, submit the TSBPA’s ADA Testing Accommodations form with your Application of Intent. Common accommodations include extended time, separate testing rooms, and assistive technology.
Step 3: Gain Required Experience
Texas requires one year (2,000 hours) of accounting experience under the direct supervision of a licensed CPA. This experience ensures you can apply theoretical knowledge to real-world situations.
Qualifying Experience
Your experience must demonstrate competency in:
- Accounting and auditing
- Taxation
- Management advisory services
- Financial advisory services
- Consulting
- Other services deemed appropriate by the Board
Acceptable Work Settings
You can gain qualifying experience in various environments:
- Public Accounting: Traditional CPA firms offering audit, tax, and consulting services
- Industry: Corporate accounting departments in any sector
- Government: Federal, state, or local government positions
- Education: Teaching accounting at the college level
- Law Firms: Providing accounting services to legal clients
- Internships: Subject to Board evaluation and approval
Experience Documentation
Your supervising CPA must:
- Hold an active CPA license
- Directly supervise your work
- Complete the Work Experience Verification Form
- Verify that your experience was diversified and non-routine
- Submit the form directly to TSBPA
Pro Tip: Start documenting your experience early. Keep detailed records of projects, responsibilities, and hours to make the verification process smoother.
Step 4: Get Your Texas CPA License
After meeting education, exam, and experience requirements, you’re ready to apply for your CPA license. Texas issues a single credential (unlike two-tier states), using “certificate” and “license” interchangeably.
Final Requirements Checklist
Before applying, ensure you’ve completed:
✓ 150 semester hours of education with a bachelor’s degree
✓ Passed all four CPA exam sections
✓ Completed 2,000 hours of qualifying experience
✓ Passed TSBPA Rules of Professional Conduct exam
✓ Completed Board’s Oath of Office
✓ Prepared $50 certificate fee
License Application Process
- Request the Texas Application for CPA Certificate from TSBPA
- Submit completed application with all supporting documents
- Take and pass the Rules of Professional Conduct exam
- Submit signed Oath of Office
- Pay certificate fee
- Receive your CPA certificate (typically 4-6 weeks)
Reciprocity for Out-of-State CPAs
If you hold a CPA license from another state, Texas offers reciprocity if you meet equivalent requirements. You’ll need to submit:
- Reciprocal Application with $300 fee
- Verification from your home state board
- Proof of 4-hour Texas ethics course (taken within 6 months)
- FBI fingerprint card
- Official transcripts
- Work experience documentation
International CPA Reciprocity
Texas recognizes certain international accounting credentials through the International Qualification Examination (IQEX). Qualifying jurisdictions include:
- Australia (CPAA and ICAA)
- Canada (CPA Canada)
- Ireland (ICAI)
- Mexico (IMCP)
- New Zealand (NZICA)
- Hong Kong (HKICPA)
Step 5: Maintain Your License Through CPE
Your CPA journey doesn’t end with licensure. Texas requires ongoing continuing professional education (CPE) to maintain your license and stay current with evolving standards.
Texas CPE Requirements
Complete 120 hours of CPE every three years, including:
- Minimum 20 hours annually
- 4-hour ethics course every two years
- No more than 50% from non-technical subjects
CPE Reporting Schedule
Acceptable CPE Formats
- As participant: Live or self-study programs (minimum 20 hours annually)
- As instructor: Teaching qualified courses (maximum 20 hours annually)
- As author: Publishing accounting content (maximum 10 hours annually)
Finding Approved CPE
Use the TSBPA’s CPE Sponsor Lookup to find approved providers. Also recognized:
- AICPA programs
- State CPA society courses
- University accounting courses
- Employer-sponsored training (if qualified)
CPA Salary in Texas
Texas offers competitive compensation for CPAs, with salaries varying by location, experience, and specialization. The state’s lack of personal income tax effectively increases take-home pay compared to other states.
Texas CPA Salary Overview
Salary by Major Texas Cities
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Factors Affecting CPA Salary
- Industry: Oil & gas, technology, and healthcare typically pay premium salaries
- Firm size: Big 4 firms offer higher starting salaries but demanding hours
- Specialization: Forensic accounting and IT audit command higher compensation
- Additional certifications: CMA, CIA, or CFP can boost earning potential
Frequently Asked Questions
How long does it take to become a CPA in Texas?
Most candidates complete all requirements in 18-24 months after finishing their education. This includes 6-12 months for exam preparation and passing, plus 12 months for the experience requirement. Some complete it faster by gaining experience while studying for the exam.
Can I take the CPA exam before completing 150 hours in Texas?
No, Texas requires completion of all 150 semester hours before you can sit for the CPA exam. This differs from some states that allow testing at 120 hours. Plan accordingly when scheduling your education.
What’s the total cost of becoming a CPA in Texas?
Expect to invest $3,000-$5,000 beyond your education costs. This includes: CPA exam fees ($950-$1,000), review course ($1,500-$3,000), application fees ($50-$100), and licensing fees ($50). Additional costs may include study materials and retake fees.
Do I need a master’s degree to become a Texas CPA?
No, a master’s degree isn’t required, but it’s the most common way to reach 150 semester hours. You can meet the requirement through any combination of undergraduate and graduate coursework, as long as you have a bachelor’s degree and meet specific course requirements.
Can I transfer my CPA license to Texas from another state?
Yes, Texas offers reciprocity to CPAs from other states who meet substantially equivalent requirements. You’ll need to complete a 4-hour Texas ethics course, submit verification from your home state, and pay applicable fees. The process typically takes 6-8 weeks.
What’s the CPA exam pass rate in Texas?
Texas CPA exam pass rates align with national averages, typically ranging from 45-60% per section. First-time candidates generally have higher pass rates than repeat test-takers. Success rates improve significantly with proper preparation and review courses.
How often do I need to renew my Texas CPA license?
Texas CPA licenses renew annually on your birth month. You’ll need to report CPE compliance and pay renewal fees. The TSBPA sends renewal notices 60 days before expiration. Ensure your contact information stays current to avoid missing deadlines.
Can I work in other states with a Texas CPA license?
Yes, through mobility provisions, Texas CPAs can practice temporarily in states with substantially equivalent CPA requirements. For permanent practice in another state, you’ll need to obtain reciprocity or meet that state’s specific licensing requirements.
What career paths are available for Texas CPAs?
Texas CPAs enjoy diverse career options including public accounting, corporate finance, government accounting, forensic accounting, internal audit, tax planning, management consulting, and financial planning. The state’s varied economy offers opportunities across all major industries.
Are there networking opportunities for Texas CPAs?
Yes, the Texas Society of CPAs (TXCPA) offers extensive networking through local chapters, industry committees, and professional development events. Joining TXCPA provides access to CPE courses, career resources, and connections with over 27,000 members statewide.
Next Steps in Your Texas CPA Journey
Becoming a CPA in Texas requires dedication, but the investment pays dividends throughout your career. The state’s robust economy, business-friendly environment, and diverse industries create exceptional opportunities for accounting professionals.
Take Action Today:
- Evaluate your current education: Determine how many credits you need to reach 150 hours
- Research CPA-track programs: Compare schools offering the specific coursework Texas requires
- Connect with Texas CPAs: Join TXCPA student chapters for mentorship and guidance
- Create your timeline: Map out your education, exam, and experience milestones
- Start gaining experience: Seek internships or entry-level positions under CPA supervision
Remember, the path to becoming a Texas CPA is challenging but achievable. Thousands of professionals complete this journey each year, joining a respected profession with excellent career prospects. Whether you’re just starting your accounting education or ready to take the CPA exam, stay focused on your goal and use this guide as your roadmap to success.
For the most current information and official forms, visit the Texas State Board of Public Accountancy website or contact them at (512) 305-7851.
