Texas CPA Requirements

Texas Requirements & Education Options

General Requirement

Applicants must be of good moral character.

There is no minimum age requirement to sit for the CPA Exam or to apply for a CPA license in Texas.

Residency Requirement: Texas residency is not required to sit for the CPA Exam or to apply for licensure. U.S. citizenship is not required.

An examination candidate who passes all sections of the CPA Exam must meet Texas’ education, experience, and ethics requirements before applying for licensure.

Texas CPA examination fees include an application of intent fee, eligibility application fee, and exam section fees.

Education Requirement

An applicant must obtain a bachelor’s degree or higher from a Board-recognized accredited college or university and complete the accounting and related business coursework required by the Texas State Board of Public Accountancy. This coursework includes upper-division accounting courses and related business coursework as specified by the Board.

Applicants must meet 1 of the following 3 options:

Option 1: Earn a bachelor’s degree or higher and complete 150 semester hours of college education, and complete 1 year of relevant professional accounting experience under the supervision of a licensed CPA.

Option 2: Earn a graduate degree from an accredited institution, including the required accounting coursework, and complete 1 year of relevant professional accounting experience under the supervision of a licensed CPA.

Option 3: Earn a bachelor’s degree from an accredited institution with the required accounting coursework and complete 2 years of relevant professional accounting experience under the supervision of a licensed CPA.

Legislative Update: Texas Alternative Licensure Pathway

Effective Aug. 1, 2026, Texas will implement an additional pathway to CPA licensure. The law introduces a bachelor’s degree pathway requiring 2 years of relevant professional experience, while maintaining the traditional 150-semester-hour pathway and the graduate degree pathway, both of which require 1 year of relevant professional experience. Applicants should review the Texas State Board of Public Accountancy for complete rule details and guidance.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.