Texas CPA Exam Requirements 2026
A qualified candidate can use the Texas route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.
Texas CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Effective: 24 upper-level accounting hours to sit; 21 upper-level related-business hours. Effective August 1, 2026.
- Effective: Pathway B: bachelor's degree, 120 hours, and two years of qualifying experience; Pathway A remains. Effective August 1, 2026.
Are you eligible for the CPA Exam in Texas?
Texas allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.
What to confirm before applying
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or higher.
- Complete at least 120 semester hours.
- Complete 24 qualifying accounting semester hours.
- Complete 21 qualifying business semester hours.
Named coursework and accreditation
- Accounting: financial accounting and reporting.
- Accounting: financial statement auditing.
- Accounting: taxation.
- Accounting: accounting information systems or accounting data analytics.
- Board-recognized upper-level related-business courses.
- A three-semester-hour Board-approved ethics course is required for certification, not for initial exam eligibility.
Degree and courses must be completed through Board-recognized institutions and Board-recognized course offerings.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | Yes, under the published provisional conditions. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Texas jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | 120 | 180 | Effective August 1, 2026, Texas increased the examination accounting requirement from 21 to 24 upper-level hours. Elementary accounting, principles, introductory courses, CPA review, CPE, accounting software, and ethics courses do not count as upper-level accounting hours. Board-approved community-college accounting programs may supply recognized courses. |
| Accounting | 24 | 36 | Named subjects: financial accounting and reporting, financial statement auditing, taxation, accounting information systems or accounting data analytics. |
| Business | 21 | 31.5 | Course classification is determined by the application authority. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Not accepted under the published rule
- AP credit: Allowed subject to the published conditions
- Pass/fail credit: Confirm with the application authority
- Internship credit: Allowed subject to the published conditions
Texas eligibility gap planner
Enter your education and personal details to compare them with the published Texas requirements. Nuanced course classifications still require an official evaluation.
Check 6 published eligibility gates
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How to apply for the CPA Exam in Texas
Texas State Board of Public Accountancy is the application authority. Application method: Paper Application of Intent followed by an online Eligibility Application for each section.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Texas State Board of Public Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- Application of Intent.
- official transcripts from every institution attended.
- authorization and release form.
- government-issued identification and Social Security documentation.
- background statement when applicable.
- foreign-education documentation when applicable.
- required fees.
Processing time
The Board states that online Eligibility Applications are usually processed within 24 to 48 hours; no official processing time is published for the Application of Intent.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Texas application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
Incomplete public fee snapshot
The official sources do not publish the current provider examination charge needed for a reliable total.
Known published line items—not a total:
- First-time application or evaluation: $20.00
- Exam-section application or registration: $15.00
Open the official application page and confirm every Board, evaluation, application, administration, and provider section charge before paying. No total is calculated until the provider fee is established.
Never pay for all four sections at once. Life happens. Purchase only the section or sections you can realistically study for and sit before the NTS expires. Keeping flexibility is more valuable than loading all four sections into one NTS or application cycle.
180-day NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Texas application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Texas exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
The 180-day eligibility clock begins on the date of Board approval. The deadline in the Board approval email and NTS controls.
- Candidates have 180 days from Board approval to pay NASBA, schedule with Prometric, and take the approved section; the Board does not grant extensions.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: See the official application instructions for accepted evaluation services
- Certified translation: Required
The Texas Board performs its own foreign-education evaluation and does not accept an outside credential evaluation in place of its review. Applicants with foreign education should contact the Board's Qualifications team.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Texas participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Texas CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | 120 semester hours plus all applicable degree and coursework requirements | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Pathway B permits certification with a bachelor's degree, 120 semester hours, 27 upper-level accounting hours, 24 upper-level business hours, and two years of qualifying experience. Pathway A retains 150 hours and one year. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Pathway B permits certification with a bachelor's degree, 120 semester hours, 27 upper-level accounting hours, 24 upper-level business hours, and two years of qualifying experience. Pathway A retains 150 hours and one year.
Effective: August 1, 2026
Pathway timing matters: Effective date: August 1, 2026. The 24 accounting and 21 business figures in education_to_sit are examination requirements; the Pathway B certification curriculum is higher.
Texas CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Texas?
Texas currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.
Do I need 150 semester hours to sit in Texas?
No. Texas allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Texas to take the CPA Exam?
No Texas jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Texas?
Yes, subject to Texas's provisional or degree-pending conditions. Follow every enrollment-confirmation and final-transcript deadline.
How much does the CPA Exam application cost in Texas?
Texas's official sources publish one or more Board or application charges but not a reliable current provider examination fee. The page lists known components without calculating a misleading total.
How long do Texas CPA Exam credits last?
Texas provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Texas?
Texas accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Texas page as your eligibility command center, then move into application timing and study-material research.
Official Texas sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Texas State Board of Public Accountancy.
- Education RequirementsTexas State Board of Public Accountancy · State Board
- New Pathway for CPA Exam and CertificationTexas State Board of Public Accountancy · Official FAQ
- Application of IntentTexas State Board of Public Accountancy · Official Application
- Eligibility ApplicationTexas State Board of Public Accountancy · Official Application
- Texas CPA ExamNational Association of State Boards of Accountancy · NASBA
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.