Texas CPA Requirements 2027

From August 1, 2026, Texas exam entry requires 24 upper-level accounting credits, increased from 21, together with a qualifying degree, 120 credits, and 21 upper-level business credits.

• The 24 accounting credits include three credits each in financial/intermediate accounting, financial-statement auditing, taxation, and accounting information systems or data analytics, plus 12 selected accounting credits.
• Texas uses its own foreign-education evaluation process, including the board and its designated University of Texas at Austin process, rather than a universal commercial-evaluator route.

Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.

Texas Pathway B became available August 1, 2026, pairing qualifying bachelor’s/120-credit education with two years of experience. Pathway A retains 150 credits with one year.

• Pathway B certification requires 27 accounting and 24 business credits, including the board-approved three-credit ethics course under the specified classification.
• Qualifying experience must satisfy Texas’s supervision and nonroutine-accounting work requirements. Passing the exam does not itself complete certification.

Texas’s August 2026 changes already support a 2027 plan. Keep Pathway A and B distinct and use the new exam course count today.

1. August 1, 2026

   Effective

   Exam accounting count increases

   Use 24 upper-level accounting credits instead of the earlier 21-credit threshold.

   Education requirements

2. August 1, 2026

   Effective

   Pathway B becomes available

   A qualifying 120-credit bachelor’s route with two years of experience joins Pathway A.

   Board pathway guide

Illustrative candidate scenario, not an eligibility determination.

1. 1

   Confirm the application owner

   Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.

2. 2

   Prepare the education record

   Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.

3. 3

   Apply for a section you can prepare for

   After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.

4. 4

   Use the Notice to Schedule

   Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.

5. 5

   Complete the exam and license file

   Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.

This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.

These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.

Core research date: 2026-09-15. Licensing review date: 2026-09-15. Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.