Candidatos al examen

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An exam "candidate" in Texas is the classification for an individual who has met the state's specific educational and background requirements to apply and sit for the Uniform CPA Examination. Exam candidates are actively working toward passing the CPA Exam. This period begins when the candidate receives authorization to test and ends after they have passed all four sections. They are in the process of completing all the necessary steps to become a licensed certified public accountant (CPA).

Exam Candidate Overview

After being approved as a candidate, an individual must complete additional steps to earn their CPA license:

Pass the CPA Exam: Pass all four sections of the Uniform CPA Examination with a score of 75 or higher.
Complete Education: Complete a total of 150 semester hours of college coursework, which includes additional accounting and a Board-approved ethics course, within 36 months of passing the exam. Unless you elected to take Pathway B – 120 semester hours and two years of work experience.
Final Application and Oath: File an application for issuance of the CPA certificate and take an oath of office.
Gain Work Experience: Complete one year or two years of full-time, non-routine accounting work experience under the supervision of a licensed CPA.
Pass the Ethics Exam: Pass an open-book exam on the Texas Rules of Professional Conduct with a score of 85% or higher.

Helpful Links

NASBA CPA Exam Candidate Guide: Intended for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. Information contained in the NASBA CPA Exam Candidate Guide can be very helpful to candidates, but does not address all Texas requirements for taking the CPA Exam.
AICPA’s Everything You Need to Know About the CPA Exam: Exam Section Content Specifications, Sample Questions, Exam Tutorials, Scoring, Performance
Prometric Test Takers: Scheduling tests, Test center locations and maps

New Pathway for CPA Exam and Certification

Recent changes to the Public Accountancy Act created an alternative pathway for applicants to qualify for the CPA Exam and obtain the CPA certificate.