Texas CPA Exam Cost 2025: The 5 Critical Fees

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Texas CPA Exam Cost

The Texas CPA exam cost consists of five main fees: an application of intent fee of $20, an eligibility application fee of $15 per section, the $262.64 per CPA exam section totaling $1,050.56 for all four sections, a $50 fee on the issuance of CPA certificate and lastly the annual renewal fee of $75.

This article will help you to become a CPA in Texas and is a requirement for you to take the Texas CPA exam.

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Texas CPA Exam Cost Breakdown

Application of Intent	$20.00
Application of Intent – Transfer of Credi	$100.00
Online Submission of the Eligibility Application (per section)	$15.00
Auditing and Attestation (AUD)	$262.64
Financial Accounting and Reporting (FAR)	$262.64
Regulation (REG)	$262.64
Disciplines (ISC, TCP, or BAR)	$262.64
Total for all 4 CPA Exam Sections	$1,050.56
Issuance of CPA Certificate Fee	$50.00
Annual Renewal Fee	$75.00

Summary of Texas CPA Requirements

Credit Hours to sit for the CPA Exam	150
Background Check	Yes
Master’s Degree or Higher Degree	Yes
Credit Hours in Upper-Level Accounting courses to sit for the CPA Exam¹	30
¹Hours required in accounting or tax research and analysis to sit for the CPA Exam	2
Credit Hours in Upper-Level Business courses to sit for the CPA Exam¹	24
¹Hours required in accounting or business communications to sit for the CPA Exam	2
Complete a 3-semester-hour Board-approved ethics course to sit for the CPA Exam	Yes
Pass the Texas Rules of Professional Conduct exam	Yes
Total Credit Hours to receive CPA License	150
Board-approved four-credit ethics course for the CPA license	Yes
Oath of Office	Yes
Work Experience required to receive a CPA License	1 – 2 years

Texas CPA Education Requirements

Credit Requirements for Texas CPA License

Before you are even eligible to sit for the uniform CPA examination, you will need to complete the Texas CPA educational requirements as the first step. Like most states, the Texas State Board of Public Accountancy requires CPA candidates to take a minimum amount of credit hours at an accredited university.

One of the main Texas CPA exam requirements is that you must have 150 semester hours of college credits, including 30 semester hours of upper-level accounting courses, 24 semester hours of upper-level business courses, and 3 semester hours of ethics courses according to the Texas State Board of Accountancy.

A bachelor’s degree is the minimum degree required; however, many bachelor’s programs are only set up for 120 credit hours. So you can have a baccalaureate or graduate degree, as long as you have the required accounting credits and business credits. This is why it is important to analyze different college programs, selecting one that is designed for future CPAs.

Many CPA candidates that attend educational institutions that don’t have a CPA program choose to get a master’s degree to fulfill the credit requirements. CPA candidates frequently choose a master of accounting or master of tax graduate degree program.

Accepted Educational Institutions

The Texas Board of Public Accountancy recognizes six organizations as accredited, including:

Middle States Association of Colleges and Schools, Commission on Higher Education
Northwest Commission on Colleges and Universities
North Central Association of Colleges and Schools, Higher Learning Commission
New England Association of Schools and Colleges, Commission on Institutions of Higher Education
Southwestern Association of Colleges and Schools, Commission on Colleges
Western Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities

Most large schools are accredited colleges, such as Texas A&M. However, community colleges, two-year colleges, and technical/vocational schools do not meet the criteria. All community colleges except Austin Community College, Houston Community College, Lone Star College, and Dallas College – Mountain View Campus do not qualify. To determine if your school is an accredited university, reach out to one of the staff members there.

Required Courses

Certain courses need to be taken to fulfill the education requirements to sit for the CPA exam. The Board rules on which accounting and business courses will count towards the required curriculum. Due to the specifications, a higher degree may need to be pursued. Completion of the following education requirements is among the list of recognized accounting classes including:

Intermediate and Advanced Accounting
Accounting Theory
Cost Accounting
Financial Statement Reporting and Analysis
Tax Research and Preparation
Financial Planning

Intro level courses, such as semesters of elementary accounting, are specifically excluded from the required course load. The Texas State Board of Accountancy has also released detailed information on the business courses that are approved. These include:

Business Environment (Law, Economics)
Computer Science
Information Systems
Marketing
Business Communication
Some Business Case Studies

If your business school doesn’t offer the required courses, you may need to look elsewhere for semester hours of college credit that count towards the accounting requirements or pursue a master’s degree.

Transfer Credits/Foreign Education

Texas CPA exam requirements do allow CPA candidates to transfer credits from out-of-state schools if the applicant met the education requirements in effect in that jurisdiction. Most undergraduate degree programs are similar across the United States, so minimal issues should arise.

In addition, foreign credits can be accepted, but the process does take longer, and more fees are applied when the University of Texas at Austin gets involved to evaluate the adequacy of the accounting courses. Moreover, candidates are able to transfer credits internationally from places like the U.S. Virgin Islands and Puerto Rico.

Texas Background Requirements for CPA Candidates

Another one of the Texas CPA exam requirements is a background check. The application of intent not only evaluates your education requirements but also looks at your background. There is a portion on the Application of Intent that requires you to disclose any federal or state charges brought against you.

The Texas Board of State Accountancy will utilize the Federal Bureau of Investigation database in conjunction with your fingerprints to analyze your criminal past. Any criminal charges will be investigated and may preclude you from applying and taking the Uniform Certified Public Accountant exam. Among the list of those required to submit fingerprints include:

Those submitting an Application of Intent
Those submitting an Application of Intent to transfer CPA exam credits
Those submitting an Application for Issuance of the CPA certificate
Those submitting a reciprocal application

The State of Texas is one of the few states that require CPA candidates to go through a thorough background check, including fingerprinting. If you do have reportable offenses, you will be subject to further investigation over the phone or in person and will need to complete additional steps.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
Understand the flow of transactions and underlying data through a business process and its related information systems.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

Financial Accounting Standards Board (FASB)
U.S. Securities and Exchange Commission (U.S. SEC)
American Institute of Certified Public Accountants (AICPA)
Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

U.S. federal taxation
U.S. ethics and professional responsibilities related to tax practice
U.S. business law

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

Texas CPA Ethics Exam Requirements

Texas CPA license requirements include taking an exam similar to the AICPA ethics exam. This Texas CPA Ethics Exam Requirement is an open book exam that requires a score of 85% or better to pass. Once you submit your Application for Issuance and attached a money order for the fee, this exam will be emailed to you. Concepts of professionalism and ethics are tested on this exam.

The exam is completed online with no set time limit. However, the Texas Rules of Professional Conduct is one of the final steps of the Texas CPA requirements so it’s best not to push it off. If you do not pass the exam on the first try, you must wait 2 days to retake it.

Texas CPA Experience Requirements

To meet the Texas CPA experience requirements, you’ll need to obtain a full-time experience which consists of 1 year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or financial advisory or consulting services, tax services, or other services the board considers appropriate for an accountant if the person has already completed at least 150 semester hours of college credits or holds a graduate degree.

Others may opt for a part-time experience which consists of a period of no more than 2 years of work experience under the supervision of a certified public accountant where 20 hours of work per week is performed on a continuous basis. Documentation of experience is required.

Oath of Office

The oath of office is part of the state requirements for becoming a CPA and 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.

Receiving Your Texas CPA Certificate

After a member of the Texas Department of Public Safety reviews and verifies all necessary steps are complete, you will be registered as a CPA and assigned a CPA identification number. A congratulatory letter will also be sent in the mail. 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.