These are the requirements to qualify as a certified public accountant (CPA) in the state of Texas and gain a CPA license. CPA requirements vary by state but here we will touch on The Lone Star State. On top of passing the CPA exam, which is by no means easy, you must also meet certain requirements, such as age and residency. We have listed the Texas CPA requirements below as well as information relating to the Texas State Board of Public Accountancy.

We suggest you double check any information with the Texas State Board to make sure you qualify.

Age

There are no age requirements for the CPA exam

Residency

U.S. citizen or legal resident.

Citizenship

There are no citizen requirements for the CPA.

Education

150 credit hours and a bachelor’s degree or higher from a regionally accredited college or university. 

  1. Accounting: 30 semester units (upper division)
  2. Business: 21 semester units
  3. Ethics: 3 semester units

Work Experience

Texas requires one year of full-time non-routine accounting work experience under the direct supervision of a licensed CPA.

Ethics

  • Complete a four hour ethics course approved by the Texas State Board
  • Pass the Texas Rules of Professional Conduct exam with a score of 85% or better.

Background Check

  • Review criminal record
  • Submit fingerprint for cross-checking with FBI and Texas Department of Public Safety Crime Records Division files
  • Review professional license and denial of examination privileges by other states
  • Cross-check files from Accountants Confidential Assistance Network (ACAN)
  • Background statement

Fees

Application of Intent$20
Eligibility Application Fee$60 ($15 per section)
Auditing and Attestation (AUD) Exam$226.15
Financial Accounting & Reporting (FAR) Exam$226.15
Regulation (REG) Exam$226.15
Business Environment & Concepts (BEC) Exam$226.15
Total$984.60

The Eligibility Exam will need to be paid again with each re-attempt.

All fees are non-refundable. 

Read more about CPA exam costs.

Locations

  • Prometric Testing Centers
  • Online Uniform CPA Examination

Residency

U.S. citizen or legal resident.

Practice Privilege for Out-of-State License Holders

In order for an out-of-state CPA to practice within Texas, they must:

  • Hold a CPA issued by state other than Texas
  • Principal place of business is outside of Texas
  • NASBA’s National Qualification Appraisal Service verification of either state CPA licensing, or that your qualifications are comparable to or exceed the requirements held by AICPA

If these apply, you may practice in Texas without notifying the Texas State Board of Public Accountancy.

Reciprocal Application

CPA license holders or those with international accountancy degrees that are recognized by the NASBA/AICPA International Qualifications Appraisal Board (IQAB) can apply for reciprocity in Texas. This will allow them to work in Texas without a Texas CPA license. 

According to the Texas State Board of Public Accountancy’s website, this entails:

  • Submitting a Reciprocal Application
  • A Letter of “Good Standing” issued by the U.S. Board of Accountancy where you are currently licensed or a letter 
  • Oath of Office
  • Continuing Professional Education Report Form for Certification by Reciprocity:
    • No CPE required if initial license has been issued less than 12 months,
    • 40 credits are required after one year of licensure
    • 80 credits are required after two years of licensure, and
    • 120 credits are required after three or more years of licensure.
  • Completion Certificate of the Texas board-approved 4 credit ethics course – taken within the last six months
  • $100 Application fee
  • An open-book examination on the Texas Rules of Professional Conduct
  • Submit fingerprint for background check

NTS Validation Period

You will need to file an eligibility application for each section of the exam. Once approved, you will receive a Notice to Schedule (NTS). This will allow you a 90-day window in which to schedule your exam. If you fail to do so within that time frame, your NTS will expire and you will need  to reapply and pay the eligibility application fee once again. 

State Board

Texas State Board of Public Accountancy