Last Updated on August 12, 2023 by Oluwajuwon Alvina

Exam/Qualifications – Requirements for Examination

You must meet the following qualifications to take the CPA exam.

  • Complete the electronic fingerprint process for a background check of the criminal history files of the Texas Department of Public Safety (DPS) and the Federal Bureau of Investigation (FBI).
  • Hold a baccalaureate or higherdegree from a board-recognized United States college or university, or an equivalent degree as determined by board rule from an institution of higher education in another country.
  • Complete150 semester hours or quarter-hour equivalents of college credit.
  • Complete 30 semester hours or quarter-hour equivalents of upper levelaccounting courses from a board-recognized college or university. Within the coursework two-semester hours of accounting or tax research and analysis are required .
  • Complete 24 semester hours or quarter-hour equivalents of upper level relatedbusiness courses. Within the coursework two-semester hours of accounting or business communications are required .
  • Complete a 3-semester-hourBoard-approved ethics course.

The first step to determine your eligibility to take the CPA exam is to submit an Application of Intent.

The website contains detailed information about these and other requirements to take the CPA exam and become a Texas CPA.

texas cpa requirements 150 hours

An applicant is required to complete 150 semester hours or quarter-hour equivalents of college credit. The total number of college credits is verified by submitting official transcripts with the Application of Intent.

An applicant is required to complete 150 semester hours or quarter-hour equivalents of college credit.

The total number of college credits is verified by submitting official transcripts with the Application of Intent.
An Application of Intent may not be approved until 150 semester hours or quarter-hour equivalents of college credit have been earned and are shown on official transcripts.

The 150 semester hours or quarter-hour equivalents of courses may be obtained in one of the following ways:

  • Complete a master’s degree or higher degree conferred by a university that is recognized by the Board.
  • Complete the upper level accounting courses needed to take the CPA examination. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours.
  • Complete additional semester hours or quarter hour equivalents of upper level courses that enhance professional skills and competence, beyond the accounting hours required for a baccalaureate degree in accounting, from a university that is recognized by the Board. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours. The coursework should be in established courses offered through colleges within the university, such as architecture, business administration, communications, engineering, fine arts, liberal arts, science, or another established discipline.

NOTE: After obtaining a baccalaureate degree all additional coursework used to meet the 150-semester-hour requirement must be upper level.

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Texas CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$50.00
Additional RequirementsTexas Board of Accountancy Site

Table Of Contentshide

  • Educational Hours Required for licensure
  • Minimum age required
  • Professional Ethics
  • Fees
  • Work Experience
  • A firm license process
  • Additional Information

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Texas CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Texas.

The board shall ensure that an applicant to take the uniform CPA examination or to receive a certificate lacks a history of dishonest or felonious acts. The board may require the applicant to submit a complete set of fingerprints.

  • Pass the uniform CPA examination
  • meet the work experience requirement
  • Pass an examination on the rules of professional conduct as determined by board rule.
  • Hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education; and
  • Complete at least 150 semester hours or quarter-hour equivalents in board-recognized courses, including an accounting on concentration or equivalent courses as determined by board rule.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$50 for the individual application.

Work Experience

To be eligible to receive a certificate, a person must complete:

  • at least two years of work experience under the supervision of a certified public accountant; or
  • at least one year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or financial advisory or consulting services, tax services, or other services the board considers appropriate for an accountant, if the person:
    • (A) has completed at least 150 semester hours of college credits; or
    • (B) holds a graduate degree

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Texas CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Texas Board of Accountancy with any other questions you might have.

Texas State Board of Public Accountancy
Address: 505 E. Huntland Dr, Suite 380
Austin, TX 78752-3757
Phone: (512) 305-7853 or (512) 305-7800
Fax: (512) 305-7875
Email: [email protected]
Web: www.tsbpa.texas.gov
CPA Certification form: Texas CPA Certification Form
Annual Registration form: Texas Annual Registration Form