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Requisitos de educación
Overview
You must meet the following education qualifications to take the CPA Exam:
- Hold a baccalaureate or higher degree from a Board-recognized United States college or university, or an equivalent degree as determined by Board rule from an institution of higher education in another country.
- Complete 120 semester hours or quarter-hour equivalents of college credit.
- Complete 21 semester hours or quarter-hour equivalents of upper-level accounting courses from a Board-recognized college or university. This requirement is valid through July 31, 2026. On August 1, 2026, the requirement increases to 24 semester hours of upper-level accounting courses.
- Complete 21 semester hours or quarter-hour equivalents of upper-level related business courses.
Degrees
The Board requires that an applicant hold a baccalaureate or higher degree from a Board-recognized United States college or university, or an equivalent degree from an institution of higher education in another country.
Degrees are verified by submitting official transcripts with the Application of Intent. An Application of Intent may not be approved until the baccalaureate degree is awarded and shown on the transcript.
Degrees earned at colleges outside of the United States may require evaluation to determine equivalency to a baccalaureate or higher degree earned from a Board-recognized U.S. college or university.
Educational Institutions
The Board recognizes institutions of higher education that offer a baccalaureate or higher degree from one of the following accrediting organizations:
- Middle States Association of Colleges and Schools (MSA), Middle States Commission on Higher Education (MSCHE);
- Northwest Commission on Colleges and Universities (NWCCU);
- Higher Learning Commission (HLC);
- New England Association of Schools and Colleges (NEASC);
- Southern Association of Colleges and Schools, Commission on Colleges (SACSCOC); and
- WASC Senior College & University Commission (WSCUC), Accrediting Commission for Schools Western Association of Schools and Colleges (ACS WASC).
The Board is the final authority regarding the evaluation of an applicant’s education and has received assistance from the reporting institution in the State of Texas, the University of Texas at Austin, in evaluating:
- an institution of higher education;
- organizations that award credits for coursework taken outside of a traditional academic environment and shown on a transcript from an institution of higher education;
- assessment methods such as credit by examination, challenge exams, and portfolio assessment; and
- non-college education and training.
The following organizations and assessment methods may not be used to meet the requirements of this chapter:
- American Council on Education (ACE);
- Prior Learning Assessment (PLA);
- Defense Activity for Non-Traditional Education Support (DANTES);
- Defense Subject Standardized Test (DSST); and
- StraighterLine.
Non-Qualifying Institutions
The following institutions do not meet the Board’s criteria.
- Community colleges*
- Two-year colleges
- Extension and correspondence schools or programs (see note)
- Continuing education courses
- Technical/vocational schools
*If you have a baccalaureate degree:
The Board has evaluated, approved, and awarded the designation of Qualifying Education Credit for CPA Examination to the following community colleges in Texas that offer comprehensive accounting programs for the purpose of qualifying to take the CPA exam. The designation allows students who already hold a baccalaureate degree from a Board-recognized U.S. educational institution to take specified accounting courses or complete the accounting program offered at the community college to qualify as an exam applicant.
The Board may accept courses completed through an extension school, a correspondence school, or continuing education program, provided that the courses are offered and accepted by the Board-approved educational institution for a business baccalaureate or higher degree conferred by that educational institution.
International Education
Education completed at educational institutions outside of the United States are evaluated to determine if the degrees are equivalent to a U.S. baccalaureate or higher degree and if the courses are equivalent to Board-recognized U.S. college or university accounting and business courses.
Every effort is made to evaluate international educational documents by Board staff; however, it is sometimes necessary to utilize the services of the University of Texas at Austin – Graduate and International Admissions Center – for its expertise. If this is needed, additional documentation and fees are required.
Evaluations from international credential services are not accepted by the Board.
Please refer to Board Rule 511.53 – Evaluation of Foreign Education Documents for additional information.
120 Hours
An applicant is required to complete 120 semester hours or quarter-hour equivalents of college credit.
The total number of college credits is verified by submitting official transcripts with the Aplicación de la intención. Remedial and development coursework may not be used to meet the 120-semester-hour requirement. An Application of Intent may not be approved until 120 semester hours or quarter-hour equivalents of college credit have been earned and are shown on official transcripts.
After obtaining a baccalaureate degree all additional coursework used to meet the 150-semester-hour requirement must be upper level or graduate coursework.
Accounting, Business, & Ethics Courses
Accounting Courses
The Board requires that an applicant complete no fewer than 21 semester hours or quarter-hour equivalents of upper-level accounting courses to take the CPA Exam. The courses may be completed in one of the following ways:
- Hold a baccalaureate or higher degree from a Board-recognized institution of higher education as defined in Rule §511.52 and present a valid transcript from that institution that shows degree credit for no fewer than 21 semester hours of upper division accounting courses as defined. On August 1, 2026, the education requirement increases to 24 semester hours of upper-level accounting courses.
- Hold a baccalaureate or higher degree from a Board-recognized institution of higher education as defined in Rule §511.52, and after obtaining the degree, complete the requisite 21 semester hours of upper division accounting courses from four–year degree–granting institutions or accredited community colleges, provided that all such institutions are recognized by the Board and that the accounting programs offered at the community colleges have been reviewed and accepted by the Board. On August 1, 2026, the education requirement increases to 24 semester hours of upper-level accounting courses.
Category 1 – A minimum of 12 semester hours with at least 3 semester hours in each of the following accounting course content areas is required:
- Financial accounting and reporting for business organizations or intermediate accounting (3 hours)
- Financial statement auditing (3 hours)
- Taxation (3 hours)
- Accounting information systems or accounting data analytics (3 hours)
Category 2 – A minimum of 9 semester hours in addition to the 12 semester hours listed in Category 1 that were not used to meet the required coursework listed in Category 1, are required from the following accounting courses:
- Accounting data analytics
- Accounting research & analysis
- Accounting theory
- Advanced accounting
- Auditing & attestation services
- Financial accounting and reporting for business organizations or intermediate accounting
- Financial planning
- Financial statement analysis
- Fraud examination
- Governmental & non-profit entity accounting
- Internal accounting control & risk assessment
- International accounting
- Management information systems (must be cross-listed as accounting)
- Managerial or cost accounting (excluding introductory level courses)
- Mergers & acquisitions
- Taxation
- Elementary accounting
- Principles of accounting
- Financial and managerial accounting
- Introductory accounting courses
- Accounting software courses
- Any CPA review course offered by an educational institution or a proprietary organization
- CPE courses
- Ethics courses
- Accounting courses completed through an extension school of a Board-recognized educational institution may be accepted by the Board, provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution
Business Courses
The Board requires that an applicant complete 21 semester hours or quarter-hour equivalents of upper-level related business courses in one of the following ways.
- In conjunction with a 4–year baccalaureate or higher degree from an institution recognized by the Board.
- By completing related business courses at a Board-recognized community college, provided they are recognized as upper-level courses for a 4–year baccalaureate or higher degree from an institution recognized by the board.
- Business law, including study of the Uniform Commercial Code
- Economics
- Management
- Marketing
- Business communications
- Statistics and quantitative methods
- Information systems or technology
- Finance and financial planning
- Data analytics, data interrogation techniques, cyber security and/or digital acumen in the accounting context
- Other areas related to accounting
Ethics Courses
An applicant is required to complete a Board-approved 3-semester-hour ethics course as part of the Issuance of the CPA Certification. The course must be pre-approved by the Board, taken as a standalone course in accounting or business ethics at a Board-recognized educational institution, and provide students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. The ethics program shall include the ethics rules of the American Institute of CPAs and the U.S. Securities and Exchange Commission, and should provide a foundation for ethical reasoning and include the core values of integrity, objectivity, and independence.
Academic Internships
Rules promulgated by the Texas State Board of Public Accountancy (TSBPA) offer guidance related to accounting internships and independent studies that may be used in meeting the education requirements to be eligible for the CPA Examination and certification.
Independent Studies
May a student take an independent study course in accounting?
Yes. Provided the student and faculty member who is responsible for the course agree on the course content, assessments to evaluate the student’s knowledge, and that the content is not repetitive of prior course content that the student has completed.
May an independent study course in accounting be used to meet the 21 semester credit hours (SCH) requirement for Qualified Accounting Courses?
Yes. One 3 SCH independent study course in accounting may be used toward the requirement for Qualified Accounting Courses, provided that the content is not repetitive of a prior course content that the student has completed.
May an independent study course in a discipline other than accounting be used to meet the 150 SCH requirement?
Yes. Provided the student and faculty member who is responsible for the course agree on the course content, assessments to evaluate the student’s knowledge, and that the content is not repetitive of prior course content that the student has completed.
Accounting Internships
May an accounting internship course be used to meet the accounting course requirements to take the CPA Exam?
No. An accounting internship course may only be used to meet the 150 SCH requirement for CPA certification.
Is there a limit on the number of semester hours of internships that will be accepted by the Board?
Yes. The Board will accept a total of 6 hours of internship toward the 150 SCH requirement for CPA certification.
Does an accounting internship have to be completed through a university to meet the TSBPA’s education requirements?
Yes. To be counted as part of the certification requirement, an accounting internship course must be completed through the university that the student is attending, so that credit hours earned for the course are recorded on the student’s transcript.
May a student find their own accounting internship, or does it need to be arranged by the Career Services Department or faculty member at the university?
A student may find their own accounting internship, which must be evaluated by the Career Services Department at the university. Career services are responsible for establishing the criteria and monitoring the internships for students to ensure that all requirements and standards are met for academic credit.
May a student use current employment to meet the accounting and internship requirements?
We do not recommend that a student’s current employment be used to meet the accounting internship requirements. Students should consult with the Career Services Department at their university for further guidance.
How many working hours are required to earn semester hours for the accounting internship course?
The Texas Higher Education Coordinating Board establishes the number of hours that are required for an internship. Students should consult with the Career Services Department at their university.
How many weeks are required to be worked to earn semester hours for the accounting internship course?
The Texas Higher Education Coordinating Board establishes the number of weeks that are required for an internship. Students should consult with the Career Services Department at their university.
May the accounting internship used to meet the certification requirements also be used to meet the work experience requirements?
No. The accounting internship may be used to meet the certification requirements. If the internship is not needed to meet these requirements, then it may be considered for the work experience requirements. The work experience requirements are detailed in Board Rule 511.122.
Is an accounting student required to take an accounting or business internship course?
No. A student is not required to take an accounting or business internship course. If you are a degree-seeking student, check with your university concerning the requirements of your degree plan.
Should a student expect to receive a job offer at the conclusion of the internship?
Students should consult with the Career Services Department at their university for information on salary expectations and job offers.
Will the Board accept multiple accounting internships to meet the CPA certification requirements?
The Board will accept no more than 6 SCH accounting internships to meet the 150 SCH requirement for CPA certification.
Are students required to be paid during the accounting internship?
Students should consult with the Career Services Department at their university for information on salary expectations.
Are there guidelines set by the university for an accounting internship?
Yes. Students must consult with the Career Services Department at their university to receive the guidelines for an accounting internship.
May an accounting internship be taken after all of the accounting education requirements are completed?
It is unusual for an accounting internship to be taken after a student has completed the accounting education required by the university. Students should consult with the Career Services Department at their university for more information.
Business and Other Internships
May a business internship be used to meet the 150 SCH education requirement?
Yes. The Board may accept no more than 6 SCH of accounting/business internship toward the 150 SCH requirement for CPA certification.
If a student completes an undergraduate and a graduate business internship may both be used to meet the 150 SCH education requirement?
Yes. Both an undergraduate and graduate business internship may be used to meet the 150 SCH education requirement for CPA certification, if needed. The total of accounting/business internships should not exceed 6 SCH.
Where can the student obtain more information about the accounting and business internship requirements?
Internship opportunities may be discussed with the accounting and business faculty advisors on campus and the Career Services Department at the university the student is attending.
Internship and Independent Studies Scenarios
A student completes 9 SCH of internships where 6 SCH are from accounting internships and 3 SCH are from business internships.
Only 6 SCH may count towards the 150 SCH requirement.
A student completes 6 SCH of business internships and 3 SCH of accounting independent studies coursework.
All 9 SCH may count torward the 150 SCH requirement.
A student completes 6 SCH of business internships and 3 SCH of independent study.
All 9 SCH may count towards the 150 SCH requirement. The 3 SCH of independent study could be used towards the 150 SCH requirement, along with the 6 SCH of business internships.
A student completes 9 SCH of independent study.
Only 3 SCH may count toward the 150 SCH requirement.
A student completes 3 SCH of accounting internship and 6 SCH of accounting independent study.
Only 6 SCH may count towards the 150 SCH requirement.
A student completes 3 SCH of undergraduate accounting internship, 3 SCH of graduate accounting internship and 3 SCH of non-accounting internship.
Only 6 SCH may count towards the 150 SCH requirement.