How to Get Your CPA License in Texas

A Certified Public Accountant (CPA) license holds significant recognition within the financial landscape of Texas. It opens doors to diverse career opportunities across various sectors, including public accounting firms, corporations, government agencies, and non-profit organizations. The rigorous process of becoming a CPA in Texas ensures that licensed professionals possess the comprehensive knowledge and ethical foundation necessary to serve the public interest. The journey to licensure in Texas demands a substantial commitment to education, examination, and practical experience. Aspiring CPAs in the state navigate a structured pathway, beginning with specific academic achievements and culminating in a formal license application. The Texas State Board of Public Accountancy (TSBPA) oversees the profession within the state and sets demanding standards.

Meeting Educational Qualifications

The Texas State Board of Public Accountancy (TSBPA) mandates specific educational requirements for CPA licensure, centered around the “150-semester-hour rule.” Candidates must complete at least 150 semester hours of college credit from a board-recognized institution. While a bachelor’s degree is the minimum academic credential, many bachelor’s programs provide only 120 credit hours, necessitating additional coursework to reach the 150-hour threshold.

Within these 150 hours, specific accounting and business coursework is required. Candidates must complete a minimum of 30 semester hours in upper-level accounting courses, including at least two semester hours in accounting or tax research and analysis. Acceptable accounting subjects often encompass areas like intermediate and advanced accounting, auditing, cost accounting, and taxation.

Beyond accounting, 24 semester hours of upper-level business courses are also required. This business coursework must include at least two semester hours in accounting or business communications. These courses commonly cover subjects such as economics, finance, management, and business law, providing a broad understanding of the business environment. The TSBPA evaluates academic transcripts to ensure all specific hour and course content requirements are met.

Applying for and Passing the CPA Exam

After fulfilling the educational prerequisites, candidates can apply to take the Uniform CPA Examination. The process begins with submitting an Application of Intent to the TSBPA, which determines eligibility to sit for the exam. Along with the application, candidates must provide official transcripts, a passport-sized photograph, and pay a fee.

A fingerprint-based background check through the Texas Department of Public Safety and the FBI is required. This background check is mandated by law to ensure the integrity of the profession. Information regarding the fingerprinting process is provided upon receipt of the Application of Intent.

The Uniform CPA Examination consists of three core sections and one discipline section, all four hours long. The core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates must choose one additional discipline section from Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP).

Once the TSBPA approves the Eligibility Application, candidates receive a Notice to Schedule (NTS) from NASBA. This NTS is essential for scheduling exam sections with Prometric, the testing administrator. Candidates have 180 days from the approval date to pay fees, schedule, and take the selected exam sections. A score of 75 or higher is required to pass each section.

Candidates must pass all four sections of the CPA Exam within an 18-month rolling window, which begins on the date the first section is passed. If a section is not passed within this timeframe, the credit for the earliest passed section expires, requiring a retake.

Fulfilling Experience Requirements

Beyond academic and examination achievements, aspiring CPAs in Texas must satisfy a practical work experience requirement. The Texas State Board of Public Accountancy mandates one year of full-time, non-routine accounting work experience. This experience can also be fulfilled through part-time work, totaling at least 2,000 hours, accumulated over a period not exceeding two consecutive years.

This experience must be gained under the direct supervision of an actively licensed CPA. The supervising CPA is responsible for overseeing, evaluating, and verifying the candidate’s work. Acceptable experience involves applying professional accounting knowledge and skills across a diverse range of accounting functions.

The types of acceptable accounting services include attest services (such as audits, reviews, and compilations), tax services (preparation and advice), management advisory services, and financial advisory services. Experience must demonstrate the use of independent judgment in selecting, organizing, interpreting, and presenting financial data. Documentation of this experience is required and is submitted to the TSBPA using an Experience Verification Form after passing the CPA Exam.

Completing the Ethics Examination

A distinct requirement for CPA licensure in Texas involves completing an ethics examination. Candidates must pass the Texas Rules of Professional Conduct Exam, which is specific to the state’s regulations. This is an open-book examination that requires a score of 85% or higher to pass.

Before taking this exam, candidates are required to complete a board-approved ethics course. This course provides a framework for ethical reasoning and professional values relevant to the accounting profession. The Texas Rules of Professional Conduct Exam is emailed to candidates after they have passed the Uniform CPA Examination.

The ethics exam tests knowledge of U.S. ethics and professional responsibilities as they relate to tax practice and business law.

Submitting Your License Application

After successfully meeting all educational, examination, experience, and ethics requirements, the final step is to submit the official CPA License Application to the Texas State Board of Public Accountancy. Individuals who have passed all sections of the CPA Exam will receive the Application for Issuance of the CPA Certificate.

The final application package includes the completed application form, proof of a background check, and the required application fee. The application can be submitted through an online portal or via mail.

The Board then reviews the complete application package to ensure all requirements are satisfied. Once approved, the TSBPA notifies the applicant of their license approval, and the CPA certificate is issued.