Texas CPA Requirements

Texas CPA Exam Requirements

Texas CPA Exam Requirements  
Educational Hours Required for Exam 150 Semester Hours
Educational Hours Required for Licensure 150 Hours
Residency Required No
Degree Required Bachelor’s
Minimum Age None
Application Fee $50.00
Additional Requirements
  • 30 semester hours in accounting at the upper division level with two-semester hours of accounting or tax research and analysis required.
  • 24 semester hours in upper level general business with two-semester hours of accounting or business communications required.
Additional Note Candidates must complete a four-hour ethics course approved by the Texas State Board.


About Texas CPA Exam Requirements

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 state’s requirements and
qualifications. Each state has its own set of eligibility requirements for the CPA exam, which should not be confused with licensing requirements. Below we will be discussing the requirements for the state of Texas.   Unlike many other states,
Texas CPA exam requirements do not include criteria for a candidate’s state residency, U.S. citizenship or age to sit for the exam. Florida does require a Social Security number for state licensure. Prospective CPA exam candidates must provide
transcripts showing that they have earned 150 semester hours of education from an accredited institution, which must be completed before sitting for the CPA Exam. These should include specific accounting and business courses as follows:

  • 30 semester hours in accounting education at the upper division level, of which 15 semester hours or quarter-hour equivalents must be in traditional face-to-face courses. Within the coursework two-semester hours of accounting or tax research
    and analysis are required.
  • 24 semester hours in upper level general business education. Within the coursework two-semester hours of accounting or business communications are required.
  • 3 semester hours in ethics.

International students do not need to send transcripts to the foreign credential evaluation agencies.   Texas also requires candidates for licensure to have one year of full-time work experience defined as diversified non-routine accounting gained through
client practice of public accountancy, industry, government, law firm or education. Internship is accepted on a case-by-case approval. Self-employment is not acceptable unless approved by the Texas State Board of Public Accountancy. Part-time
work is allowed as long as 2,000 hours are accumulated over a 1- to 3-year period. Work experience must be directly supervised by a licensed U.S. CPA.

Preparing for the Exam

Currently, the average pass rate for any given section of the exam is about 50 percent, which is a great indicator of the exam’s difficulty. This is where a great CPA Review Course is instrumental. Review Courses have been preparing accounting professionals
to pass the exam for years. Just about every accountant that has become a CPA utilized a review program. In other words, they are a worthy investment.   The CPAExam.com CPA Review Course Comparison Chart can
help you select the best course for you.

Scheduling the Exam

Upon successful state application, candidates will receive a Notice to Schedule (NTS), which is valid for one testing event or six months, whichever comes first. The NTS lists the section(s) that the candidate is approved to take, as well as the deadline
for testing. An examination appointment cannot be scheduled without a valid NTS. Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling, or cancellation of testing appointments
is done through Prometric. Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:

  • January 1 through February 29
  • April 1 through May 31
  • July 1 through August 31
  • October 1 through November 30


CPA Exam Fees

Candidates can take one or more sections of the exam at a time and must pay the following fees to CPA Examination Services at the time of application:

  • Auditing and Attestation (AUD):  $208.40
  • Business Environment and Concepts (BEC): $208.40
  • Financial Accounting and Reporting (FAR): $208.40
  • Regulation (REG): $208.40

The initial application fee is $50.00. Re-examination application fees vary.   Please note that these requirements can change at any time, so it is best to contact your state board of accountancy prior to applying for the exam or paying any fees. 

Receiving Scores

Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them. 

See When are CPA Exam Scores Released for more information.

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