Requirements

Texas CPA Exam Requirements (2026)

Texas is one of the largest CPA candidate markets in the nation. The Texas State Board of Public Accountancy (TSBPA) requires 150 semester hours, one year of experience, and a separate state ethics course.

Quick answer

Texas requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the Texas State Board of Public Accountancy.

150 hrs

Education

semester hours

1 yr

Experience

either

$100

Application Fee

state board

120 hrs

CPE

triennial

Licensing Timeline

Steps to CPA License in Texas

1. Complete Education Requirements

Earn 150 semester hours including 30 hours of upper-level accounting and 24 hours of upper-level business courses.

2. Apply for the CPA Exam

Apply through NASBA and the Texas State Board of Public Accountancy.

3. Schedule and Pass the CPA Exam

Pass all four sections within the 30-month window.

4. Gain Professional Experience

Complete one year (2,000 hours) of accounting experience under CPA supervision.

5. Complete the Texas Ethics Course

Complete and pass a TSBPA-approved Texas-specific ethics course.

6. Apply for Your CPA License

Submit your license application to TSBPA with all supporting documentation.

Fee Breakdown

Fee estimates for Texas — verify current amounts at Texas State Board of Public Accountancy
Fee TypeAmount
State Application Fee$100
Exam Fee (per section)$238
Total Exam Fees (4 sections)$952
Estimated Total (exam only)$1052

Your Texas CPA Checklist

0/6 complete
1. Complete Education Requirements

Earn 150 semester hours including 30 hours of upper-level accounting and 24 hours of upper-level business courses.

  • Texas requires 150 hours before sitting for the exam.
2. Apply for the CPA Exam
3. Schedule and Pass the CPA Exam
4. Gain Professional Experience
5. Complete the Texas Ethics Course
6. Apply for Your CPA License

What makes Texas unique

  • Texas requires a separate Board-approved ethics course in addition to the national exam.
  • No state income tax makes Texas attractive for CPAs.
  • Texas has one of the largest CPA candidate populations in the country.

Education Requirements for Texas CPAs

Texas requires 150 semester hours for CPA exam eligibility (not just licensure), making it one of the stricter states. Candidates must complete at least 30 semester hours of upper-level accounting courses and 24 semester hours of upper-level business courses. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum.

UT Austin, Texas A&M, SMU, Baylor, and other Texas universities offer top-ranked accounting programs. The state's large student population generates one of the highest exam candidate volumes nationally. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The 150-hour rule applies to exam sitting in Texas, unlike states that allow sitting at 120 hours. Plan your academic timeline accordingly. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

CPA Exam in Texas

Texas candidates apply through NASBA and the Texas State Board of Public Accountancy. The state has numerous Prometric testing centers in Houston, Dallas, San Antonio, Austin, and other metro areas. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The exam follows the national CPA Evolution format. All four sections must be passed with scores of 75 or higher within a 30-month rolling window. Managing your rolling exam deadlines requires a proactive calendar strategy that plans for potential retakes and busy season blackouts well in advance. Securing early passes on Core sections provides the necessary breathing room to tackle complex Discipline sections without risking expired credits.

Experience and Ethics Requirements

Texas requires one year (2,000 hours) of accounting experience under CPA supervision. The state accepts experience in public, industry, government, and academic settings. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Uniquely, Texas requires a TSBPA-approved ethics course covering the Texas Board Rules of Professional Conduct. This is separate from the AICPA Professional Ethics course used by most states. Several approved providers offer this course online.

Fees and Continuing Education

Texas's application fee is approximately $100. Combined with NASBA exam fees, total first-attempt costs are about $1,053. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Licensed Texas CPAs must complete 120 hours of CPE every three years (triennial cycle), including 4 hours of ethics. The Texas Society of CPAs is one of the largest state CPA societies and offers extensive CPE programming. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

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Frequently Asked Questions

Can I sit for the CPA exam with 120 hours in Texas?
Texas requires 150 semester hours to sit for the exam. Candidates must complete all 150 hours before applying.
Does Texas require a separate ethics course?
Yes. Texas requires a TSBPA-approved ethics course covering the Texas Board Rules of Professional Conduct.
Does Texas have a state income tax?
No. Texas has no state income tax, which is a significant benefit for practicing CPAs.