United States · Licensing exam

Texas CPA Exam requirements

To sit in Texas you need 120 semester hours, including 24 hours of upper-level accounting and 21 of upper-level business. The accounting part of the Texas CPA exam requirements went up from 21 hours on August 1, 2026. You apply to the Texas State Board of Public Accountancy (TSBPA), and from approval you have 180 days to pay, schedule and test.

What are the Texas CPA exam requirements for education?

  • 120 semester hours, or the quarter-hour equivalent, of college credit.
  • 24 semester hours of upper-level accounting. It was 21 through July 31, 2026.
  • 21 semester hours of upper-level related business courses.

If your education is from outside the US, the board evaluates it through an Application of Intent first.

How to apply for the Texas CPA exam

  1. Submit the board's Eligibility Application online. It costs $15 for each section, and the board says it usually processes it within 24 to 48 hours.
  2. Pay NASBA's exam fees through your NASBA account.
  3. Your NTS shows in the CPA Portal within four business days of paying.
  4. Book with Prometric and bring a printed NTS on the day.

You have 180 days from approval to pay, schedule and test, and the board gives no extensions. Texas doesn't allow score appeals.

Pathway A and Pathway B

Experience must be non-routine accounting work under the direct supervision of a licensed CPA.

Pathway APathway B
EducationBachelor's or graduate degree, 150 semester hoursBachelor's degree, 120 semester hours
Experience12 months full-time, or 2,000 hours part-time over up to 2 years24 months full-time, or 4,000 hours part-time over up to 4 years
StartsAlready in placeAugust 1, 2026

After you pass

  • Finish the education for your pathway within 36 months of passing the exam.
  • Complete a Board-approved 3-semester-hour ethics course.
  • Apply for your certificate ($50) and pass the open-book exam on the Texas Rules of Professional Conduct with 85% or more.
  • Take the oath of office.
Sources: Texas State Board of Public Accountancy · NASBA and 6 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.