The Texas State Board of Public Accountancy only recognizes baccalaureate and higher degrees from select institutions of higher education. If you are planning on becoming a CPA, you need to confirm the college or university you’re attending, or plan to attend, adheres to the Texas educational requirements. You will need an accredited Bachelor’s Degree in Accounting to become a CPA, but to get started in your education path, you can start with an associate’s.
If you’ve already received a baccalaureate degree from an accredited institution, you are on track to becoming a CPA. You can qualify to take the CPA Exam by taking accounting courses or completing an accounting program at a pre-approved community college.
Education completed outside of the United States will be evaluated on a case-by-case basis to determine whether the degree is equivalent to recognized course requirements. International credential evaluation services are not accepted.
Pick an educational route
The Texas State Board of Public Accountancy requires that Certified Public Accountant applicants complete at least 30 credit hours of upper-level accounting courses at a recognized institution. This can be done in two ways:
Attain a baccalaureate or higher degree that includes a minimum of 30 credit hours in accounting and 24 credit hours of upper-level related business courses.
Attain a baccalaureate or higher degree and then complete an additional 30 credit hours of accounting courses and 24 credit hours of upper-level related business courses from a four-year institution or pre-approved community college. 3
Sign up for the right courses
The State Board of Accountancy recognizes the following accounting courses:
Financial Accounting and Reporting for Business
- Advanced Accounting
- Accounting Theory
Intermediate Accounting (maximum of 9 credit hours)
Managerial or Cost Accounting
Auditing and Attestation Services
Internal Accounting Control and Risk Assessment
Accounting Research and Analysis
Taxation (maximum of 12 credit hours)
Financial Accounting and Reporting for Government and, or Non-Profit Entities
Accounting Information Systems (maximum of 12 credit hours)
Fraud Examination
International Accounting and Financial Reporting
Accounting Internship (maximum of three credit hours, taken only after the completion of 12 credit hours of upper-level accounting courses)
The following related business courses are also accepted, providing no more than six credit hours are taken in a single subject area:
- Business Law
- Economics
- Management
- Marketing
- Business Communications
- Statistics and Quantitative Methods
- Finance
- Information System or Technology
- Other Accounting Relevant Courses
You also need at least two credit hours in upper-level accounting or tax research and analysis, as well as two credit hours in upper-level accounting communications or business communications.