An official website of the State of Texas
Transfer of Credit
Overview
The Application of Intent and Transfer of Credit Forms may be submitted at any time.
The Application of Intent and Transfer of Credit Forms are used to evaluate an applicant’s education to determine if it complies with the Public Accountancy Act and the Board’s Rules. It is also used to allow the Board to complete a background investigation of the applicant. A person who meets the education and background requirements of the Board, prior to taking the CPA Exam, and has active credit on the CPA Exam earned as a candidate of another licensing jurisdiction may transfer the credits to Texas.
The Application of Intent expires two years after submission to the Board, unless the applicant takes the CPA Exam or becomes a Texas CPA within the two years. If an applicant does not take the CPA Exam or become a Texas CPA within the two-year period, a new Application of Intent is required.
For Individuals With Uniform CPA Examination Credits To Be Transferred To Texas
General Instructions:
This page contains the forms necessary for individuals to show intent to qualify as a Texas CPA by passing the Uniform CPA Examination. Use the forms below to transfer any or all CPA Examination credits earned while an applicant of another jurisdiction. Your application must be accompanied by check or money order in U.S. dollars. DO NOT SEND CASH OR A WIRE TRANSFER.
- If you have passed all parts of the examination and this application is approved, you will receive by mail a CPA Certificate Application Package.
- If you have not passed all parts of the examination and this application is approved, you will receive instructions on the steps to sit for the exam.
Education
To be eligible to transfer credits earned in another licensing jurisdiction to Texas, the applicant must meet the same education requirements that were in effect at the time credit was earned in the other jurisdiction prior to taking the CPA Exam. The following chart may be helpful in determining if you meet the education requirements.
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*The following additional education is required for certification as a Texas CPA:
- No fewer than 120 or 150 semester hours of college coursework taken at an accredited college or university depending on the pathway you selected for CPA certification.
- No fewer than 27 semester hours of upper-level accounting coursework to include 2 semester hours of accounting/tax research and analysis (effective through 7-31-2026) or 30 semester hours of upper-level accounting coursework (effective 8-1-2026)
- A 3 semester hour Board approved ethics course
All areas of the education requirements must be met at the time initial credit was earned as an applicant of another licensing jurisdiction. Deficiencies in education may not be completed while taking the CPA Exam.
Requirements
The Board has a statutory obligation to determine that any person applying to transfer CPA Exam credits earned while a candidate of another licensing jurisdiction meets all of the following requirements:
- CPA Exam credit was awarded based on the examination that was prepared and graded by the AICPA;
- CPA Exam credit is active in the other state; and
- At the time the credit was earned, the applicant met the [education] requirements in effect in the other state, and the other state’s [education] standards are equal to or higher than the Texas [education] standards.
For more information on the education requirements, refer to Board Rule 511.57 for accounting course requirements and Board Rule 511.58 for related business course requirements.
Certification
The Board has a statutory obligation to determine that any person applying for a Texas CPA certificate by transferring CPA Exam credits earned while a candidate of another licensing jurisdiction meets all of the following requirements:
- CPA Exam credit was awarded based on the examination that was prepared and graded by the AICPA;
- At the time the credit was earned, the applicant met the [education] requirements in effect in the other state, and the other state’s [education] standards are equal to or higher than the Texas [education] standards.
The Application of Intent to Transfer Credit is the first set of forms that must be submitted. After approval of the Application of Intent to Transfer Credit, a second application will be sent. This application requires that the applicant submit work experience, take an oath of office, complete an ethics course, and complete an examination on the Texas Rules of Professional Conduct.
If you hold a license or permit in another licensing jurisdiction, you should apply to become a Texas CPA through reciprocity. Reciprocal forms and information are located on the FORMS page of the website.
Transferring Credits out of Texas
To transfer credits that you earned as a Texas candidate to another licensing jurisdiction, you should follow these steps:
- Contact the board of accountancy in the state or territory where you want to be certified and licensed for the requirements and forms.
- Submit to the Texas Board all forms and instructions of the other board of accountancy where you want to become a CPA.
- Submit to the Texas Board a check or money order payable to the Texas State Board of Public Accountancy for $40 along with the required forms and forwarding instructions.
Submit Required Forms:
You should complete the Application of Intent form and mail it to TSBPA with the required fee, forms, and documents if:
- this is your first time to file an Application of Intent or
- this is your previously submitted ‘Application of Intent’ expired
Mail to:
505 E. Huntland Drive
Suite 380
Austin, TX 78752–3757
Instructional Documents:
Required Forms:
X0016 - Authorization for Interstate Exchange of Examination and Licensure Information
Application Disclaimer
By submitting this application, you acknowledge that you are subject to the Public Accountancy Act (Chapter 901 of the Occupations Code), the Texas State Board of Public Accountancy Rules of Professional Conduct, and all other rules promulgated by the Board. Any violations of the Act or its rules prior to licensure could be cause by the Board to take disciplinary action against you as an applicant, candidate, certificate holder, or deny the issuance of a CPA certificate.
Confidentiality Disclaimer
Section 551.11765 of the Texas Government Code, a subsection of the Public Information Act, directs a state agency to maintain all information in a license application in confidence and excepted from public disclosure. There are three exceptions; the applicant’s name, and the license number and status of any subsequently issued license. Therefore, the required contents of your initial license application and any future license renewal will not be disclosed to the public. This includes the information provided to NASBA as a part of the application’s evaluation. The Board takes seriously the safeguarding of private information about its applicants.