Table View

Some individuals may be exempt from the continuing professional education requirements due to conditions of work, residency, or health. Board Rule §523.113 describes situations where an exemption will be granted.

Record information for courses taken from an organization that is not registered with the Board as a sponsor through your online services "Report your CPE."

If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.

If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.

The Texas State Board of Public Accountancy registers new certified public accountants throughout the year. During this process the application for the CPA Certificate is evaluated, along with the work experience. Each applicant is also required to take an oath of office to support the laws and Constitution of the United States and of this state and the rules adopted by the Board.

If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.

A firm that will be practicing public accountancy in the State of Texas as a corporation must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007).

A firm that will be practicing public accountancy in the State of Texas as a partnership must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007).

A firm that will be practicing public accountancy in the State of Texas as a registered limited liability partnership (RLLP) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007).

A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007).

Every licensee must complete a 4-credit ethics course approved by the Board pursuant to Board Rule 523.131. In addition, licensees must complete this 4-credit ethics course on a 2-year cycle (i.e., every other year).

This form is used by organizations and individuals who wish to register with the Board as first-time sponsors of continuing education classes. Do not use this form if you have previously registered with the Board.

The following list is composed of the current sponsors approved for the Peer Review Program by the Texas State Board of Public Accountancy.

Firms that are not required to be enrolled in the Peer Review Program can claim an exemption (refer to Board Rule 527.4).

A firm may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. The simplest way to meet this requirement as an individual licensee is by registering with the Board as a sole proprietor. There is no need to register with the Secretary of State in order to practice as a sole proprietor.

The Board has a statutory obligation (Section 901.256) to ensure that every person who is eligible to receive a CPA certificate has qualifying work experience. The current requirement is one year of full-time non-routine accounting work experience under the direct supervision of a licensed CPA.

The Board may accept the full or partial completion of the Uniform CPA Examination given by the appropriate authority in any other state, provided certain conditions are met.

Instructions for completing the Transfer of Credit Form. Information provided in this area will be verified with the state board of accountancy where credit was earned. It is necessary to complete an Authorization for Interstate Exchange of Examination and Licensure Information form.

An applicant who wants to transfer credits must submit the following items contained within this checklist.

This package contains the forms necessary for individuals to show intent to qualify as a Texas CPA by passing the Uniform CPA Examination. Use these forms to transfer any or all CPA examination credits earned while an applicant of another jurisdiction.

A Texas applicant who takes and passes the first section of the CPA Exam after the implementation date of enabling Board Rules may be eligible to apply for the EFFA program.