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CPA requirements · Texas

Texas CPA requirements

Texas State Board of Public Accountancy (TSBPA)

In short

Since Aug 1, 2026 Texas has two routes to a CPA certificate: Pathway A (150 semester hours and 1 year of experience) and Pathway B (a bachelor's degree, 120 semester hours and 2 years).

To sit for the exam you need a baccalaureate degree, 120 semester hours, 24 upper-level accounting hours and 21 upper-level related business hours.

Both pathways require passing an examination on the Texas rules of professional conduct.

Last verified Oct 15, 2026 · Sources below

This is a plain-English summary of the official rules, checked by hand on the date shown. Rules change and your own situation may differ. Confirm with the board before you apply or pay any fee.

To sit for the CPA Exam

Exam education requirements

Current
Degree
Baccalaureate degree
Total coursework
120 semester hours
Accounting coursework
24 semester hours
Business coursework
21 semester hours
  • 24 semester hours of upper-level accounting — it was 21 until Jul 31, 2026.
  • 21 semester hours of upper-level related business courses.

Source: Texas State Board of Public Accountancy, Education Requirements

To get the certificate

Texas law grants a CPA certificate; the sections below follow the board's two pathways.

Pathway A

Current
Total coursework
150 semester hours
Accounting coursework
30 semester hours
Business coursework
24 semester hours
Ethics coursework
3 semester hours
Ethics exam
An examination on the Texas rules of professional conduct.
Experience
1 year
Supervised by
a CPA
Exam
Pass the Uniform CPA Examination.
  • The law: at least 150 semester hours including an accounting concentration or equivalent courses; pass the Uniform CPA Examination; meet the work experience requirements; and pass an examination on the rules of professional conduct.
  • 30 upper-level accounting hours; 24 upper-level business hours including a 3-hour ethics course (ethics counts as a business course).

Source: Texas Legislature, S.B. 262 (89th Legislature, enrolled) · Source: Texas State Board of Public Accountancy, New Pathway FAQ, Rev. 10/2025 · Source: Texas Society of CPAs (TSCPA), Pathways Comparison Chart: CPA Education Requirements, 150-hour pathway (effective 10/9/25) vs bachelor's pathway (effective 8/1/26)

Pathway B — bachelor's degree, 120 semester hours and two years

Current
Degree
Baccalaureate degree
Total coursework
120 semester hours
Accounting coursework
27 semester hours
Business coursework
24 semester hours
Ethics coursework
3 semester hours
Ethics exam
An examination on the Texas rules of professional conduct.
Experience
2 years
Supervised by
a CPA
Exam
Pass the Uniform CPA Examination.
  • TSBPA: "Pathway B becomes effective on August 1, 2026."
  • The law: a baccalaureate degree with an accounting concentration or equivalent courses, and a person using this route "must complete two years of experience as determined by board rule."
  • 27 upper-level accounting hours; 24 upper-level business hours including a 3-hour ethics course.

Source: Texas Legislature, S.B. 262 (89th Legislature, enrolled) · Source: Texas State Board of Public Accountancy, New Pathway FAQ, Rev. 10/2025

Experience

How much supervised work each route asks for, and who signs it off.

Pathway A Current

Length
1 year
Supervised by
a CPA

Pathway B — bachelor's degree, 120 semester hours and two years Current

Length
2 years
Supervised by
a CPA

What changes and when

  1. Aug 1, 2026

    Texas Pathway B starts (bachelor's degree, 120 semester hours and two years of experience), and the exam's upper-level accounting requirement rises to 24 hours.

The full dated log across all five states: CPA requirements change log.

Not stated by the board

  • What happens to candidates who start under one pathway and switch to the other — our sources do not say. Ask the board.

Official links

We do not list fee amounts here — use the board pages above for those. Exam fee tables we have verified state by state (California, Tennessee) are on our CPA Exam fees page.

Confirm with the board before you apply.

Questions

What are Texas's two routes to a CPA certificate?
Pathway A: 150 semester hours with 30 upper-level accounting and 24 upper-level business hours (including a 3-hour ethics course), and 1 year of experience. Pathway B, effective since Aug 1, 2026: a bachelor's degree, 120 semester hours with 27 upper-level accounting and 24 upper-level business hours (including the ethics course), and 2 years of experience. Both are current.
When did Texas Pathway B start?
August 1, 2026. The TSBPA's New Pathway FAQ says "Pathway B becomes effective on August 1, 2026," and S.B. 262 took effect the same day.
What education do I need to sit for the CPA Exam in Texas?
A baccalaureate degree, 120 semester hours, 24 semester hours of upper-level accounting (raised from 21 on Aug 1, 2026) and 21 semester hours of upper-level related business courses.
Does Texas require an ethics exam?
Yes — an examination on the Texas rules of professional conduct, required by the law alongside the education, exam and experience steps. Pathway B's business hours also include a 3-hour ethics course.
Can I switch between Pathway A and Pathway B?
Our sources do not say what happens to candidates who start under one pathway and switch. Ask the board before you plan around a switch.

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