How to Become a CPA in Texas 2026

To meet the Texas CPA education requirements to sit for the CPA exam, you’ll need to complete a bachelor’s degree with 120 semester hours or quarter-hour equivalents of college credit. 21 semester hours or quarter-hour equivalents of upper level accounting courses. 24 semester hours or quarter-hour equivalents of upper level related business courses, within the coursework two-semester hours of accounting or business communications are required.

The 21-hour upper-level accounting requirement is valid through July 31, 2026, and increases to 24 upper-level accounting hours on August 1, 2026. The Board also now has a new Pathway B, effective August 1, 2026, built around a bachelor’s degree, 120 hours, and two years of work experience.

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

Once your Application of Intent is approved, you will need to apply for the Eligibility Application so that you can select the CPA exam sections you want to sign up for. Usually, within 24-48 hours you will receive an email from the Board indicating your 90-day Eligibility Deadline. This is the date by which you must test the section for which you have applied.

Next, you will need to create a NASBA Exam Candidate account on the portal at www.NASBA.org and pay for the exam fees.

Click here to see a breakdown of the Texas CPA exam costs.

Upon paying for the examination fees you will receive a receipt of your NTS. Make sure that everything is correct as it will be used at the testing centers. If the names do not match, immediately contact the Board to request a correction. You will not be allowed to test if the name on the identification documents does not exactly match the name on the NTS.

With the NTS, then you can schedule your actual exam on the Prometric website at www.prometric.com.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

You must pass each section with a score of 75 or higher within a 30-month credit period, with a 36-month period taking effect August 1, 2026.

To meet the Texas CPA experience requirements, Texas currently requires one year of qualifying work experience under the traditional pathway, but an alternative pathway effective August 1, 2026 allows certification with 120 semester hours and two years of work experience.

Additional requirements must be met in order to successfully apply for a CPA license. One of these requirements is the oath of office which includes a statement that you will uphold the laws and regulations in Texas and the United States. This form is required to be notarized by a public official and can be found at https://www.tsbpa.texas.gov/exam-qualification/certification-forms.html.

Candidates must complete a Board-approved 3-semester-hour ethics course as part of the Texas CPA ethics exam requirement. The list of board-approved four-credit ethics courses can be found at https://www.tsbpa.texas.gov/licensing/cpe-ethic-course.html

After you submit your application for issuance, Texas will email you an open-book exam on the Board’s Rules of Professional Conduct. A passing score is 85% or higher.

After you have completed your professional education, passed the exams, and retain the necessary work experience, you have fulfilled a majority of the CPA exam requirements. A member of the Texas Department of Public Safety will review all of the pertinent information, ensure a proper oath is on file, and be sure an ethics course and the ethics exam was properly taken.

After you submit your certification materials, a member of the Board’s Qualifications Team reviews your education and work experience, while the background investigation is conducted through the Texas Department of Public Safety.

If any of the information is incomplete, you will be contacted in the next steps. Texas license and certificate fees should be checked against the current Board fee schedule. The current active individual annual license fee is $112, while $50 is the replacement certificate fee.

Now that you have completed all the necessary steps to be a Certified Public Accountant in Texas. You will be officially registered as a CPA and will be assigned a CPA identification number. A congratulatory letter will be sent to you. In addition, the Texas State Board of Public Accountancy will send you a wall certificate. These certificates are only produced twice a year because of the cost, resulting in a delay of up to 8 months depending on when you become licensed.

This certificate will be presented to you at the Swearing-In Ceremony or mailed to you if you do not attend. The Swearing-In Ceremony gives new CPAs a chance to be rewarded for their hard work and dedication. This ceremony is held twice a year and recognizes newly licensed CPAs and those who have been in the industry for decades.

Texas CPA licenses renew annually by the last day of the licensee’s birth month. Texas requires 120 hours of CPE every three years, including at least 4 hours of Texas-specific ethics every two years. The current annual individual license fee is $112.