CPA requirements in Texas
Texas licenses CPAs through the Texas State Board of Public Accountancy (TSBPA). Exam eligibility: 120 semester hours including 21 upper-level accounting hours (allowed since September 2023). Licensure: 150 semester hours on the standing route, or a bachelor's degree plus two years of experience under the SB 262 pathway. Experience: one year under the 150-hour route; two years under the bachelor's-degree pathway.
$80,920
median accountant wage, TexasBLS OEWS · May 2025
$90,370
mean annual wageBLS OEWS · May 2025
116,470
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including 21 upper-level accounting hours (allowed since September 2023) |
| License education | 150 semester hours on the standing route, or a bachelor's degree plus two years of experience under the SB 262 pathway |
| Experience | One year under the 150-hour route; two years under the bachelor's-degree pathway |
| Ethics requirement | Board-approved ethics course plus the Texas Rules of Professional Conduct exam |
| CPE after licensure | 120 hours per rolling three-year period, minimum 20 hours a year |
Compiled 2026-08-02 from the board's published framework. Rules change; Texas State Board of Public Accountancy (TSBPA) is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Enacted. Texas SB 262 (2025) created a bachelor's-plus-two-years pathway; the board adopted implementing rules in September 2025 and the pathway opens August 1, 2026 (TSBPA announcement, checked 2026-08-02). Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Texas grants reciprocal licenses to CPAs holding a substantially equivalent license; mobility lets visiting CPAs practice without notice.
Neighbouring sheet: CPA requirements in California. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.