31 Jan Texas CPA Exam & License Requirements
Texas CPA license requirements are fairly straightforward and require 150 semester units along with 1 year of qualifying work experience. The AICPA ethics exam that is typically required by most states is replaced by a four hour ethics class and the Texas Code of Professional Conduct exam.
To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:
- Minimum age NOT required
- Bachelor’s degree or higher
- US Citizenship NOT required to take exam
- Residency NOT required
150 semester units from an accredited university or educational institution:
- Accounting: 30 semester units (upper division)
- Business: 21 semester units
- Ethics: 3 semester units
**Note: International students do NOT need to send transcripts to the foreign credential evaluation agencies.
TX CPA License Requirements
- 1 year of full-time “non-routine” accounting work experience under the direct supervision of a licensed US CPA
- Part-time work is allowed as long as 2,000 hours are accumulated over a 1-3 year period
- Complete a four hour ethics course approved by the Texas State Board
- Pass the Texas Rules of Professional Conduct exam with a score of 85% or better. This is an open-book exam and is mailed to you when you pass the CPA exam.
Texas CPA Exam Fees
The cost to take all four sections of the CPA exam in Texas is $743 plus the initial $50 application fee. The re-examination application fee is $60 – $105 plus the exam fees:
|Auditing and Attestation (AUD)||$195.35|
|Business Environment and Concepts (BEC)||$176.25|
|Financial Accounting and Reporting (FAR)||$195.35|
**Important Note: You should not apply and pay for exam sections that will not be taken within three months because your “Notice to Schedule” in Texas expires 3 months after issuance.
Additional CPA License Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Pass Ethics Exam with score of 85% or higher
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee
For more information, please contact:
Texas State Board of Public Accountancy
Tower III, Suite 900
Austin, TX 78701-3900
Email: [email protected]
Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.
It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board. If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!