Un sitio web oficial del estado de Texas
Educadores
- Qualifications Division
- 512-305-7851
- 512-305-7875
- exam@tsbpa.texas.gov
The Texas State Board of Public Accountancy (TSBPA), in cooperation with institutions of higher education, devotes this segment of the website to providing current information to faculty members involved in preparing students to enter the accounting profession and to take the Uniform CPA Examination.
Education Requirements to take the CPA Examination
Candidates 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.
Section 901.306 requires that the Uniform CPA Examination test the person’s knowledge of accounting, auditing, and any other subject the Board determines is appropriate.
The Board determined that the Uniform CPA Examination Blueprints defined by the American Institute of Certified Public Accountants (AICPA) will be the guide for accounting course requirements. Board Rule 511.57 provides the requirements and accounting courses that may be taken.
Board Rule 511.58 provides the requirements and related business courses that may be taken. Additionally, the rule defines a 3-semester-hour ethics course that is required for a person to be eligible to take the CPA Exam.
Board-Approved Ethics Courses Required to Take the CPA Exam
Ethics courses are evaluated to determine if a particular course meets the criteria as defined by Board Rule 511.58. Reevaluation of the course is required after three years or is necessary if a significant change is made to the course content that directly relates to the Board definition of an acceptable ethics course.
The Board should be notified if changes are made to the course pertaining to the instructor, syllabus, course content, the course number, or course title, or if the university adds instructors or chooses not to offer the course.
Students taking one of the Board-approved ethics courses taught by the instructor of record can be assured that the course meets the Board’s ethics requirement for applying to the Uniform CPA Examination.
How to Submit an Ethics Course for Consideration
The following documents are needed and should be sent to the Board for consideration.
- Course Syllabus
- Class Schedule
- Ethics Course Matrix
Ethics Courses Requirements
Board Rule 511.58(d) requires that applicants for the CPA Examination complete a Board-approved three-semester-hour ethics course taken at a recognized educational institution. The course should 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 course should provide a foundation for ethical reasoning and include the core values of integrity, objectivity, and independence.
Instructors teaching the course should not have been disciplined by the Board for a violation of the Rules of Professional Conduct.
An ethics course should cover the following topics:
- Ethical reasoning – 15%
- Integrity – 15%
- Objectivity – 15%
- Independence (as it pertains to accounting) – 15%
- Other core values – 15%
- AICPA and SEC ethics rules – 15%
- Ethical theory – 10%
Topical coverage should incorporate a majority of accounting case studies and moral dilemmas, supplemented by business and general case studies and moral dilemmas.
Ethics Course Topics
Approved Ethics Courses
An approved ethics course will be included on the list on the Board’s webpage. Instructors are expected to:
- Teach from and adhere to the syllabus and class schedule that is accepted by the Texas State Board of Public Accountancy.
- 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.
- Provide students with a foundation for ethical reasoning that includes the core values of integrity, objectivity, and independence.
- Conduct the class in a professional and ethical manner that models behavior that students may be expected to display as a professional accountant.
- Provide guidance to students concerning the ethical rules and regulations of professional accounting organizations.
A violation of the Public Accountancy Act or a Board rule, or the failure to achieve one or more of the above expectations may be cause for removing an approved ethics course.
Board Review of Accounting Courses
Board staff reviews and maintains a current listing of accounting courses, by educational institution, which meet the Board definition of accounting, based on Board Rule 511.57. This listing is helpful to students as well as faculty. In order to maintain a current listing, institutions may periodically submit the accounting course descriptions to the Board. Updated listings are sent to the Accounting Department and may be used for student advising.
A copy of the accounting courses by institution may be requested from the Qualifications Team.
Texas Community Colleges
Beginning January 1, 2004, Texas Community Colleges that meet Board standards may be awarded the designation – Qualifying Education Credit for CPA Examination, by the Board. To Date, five community colleges hold this designation:
- Austin Community College
- Houston Community College
- Lone Star College
- Dallas College – Mountain View Campus
- San Antonio College
Limitations on Satisfying Education Requirements at Community Colleges, and the Board designation – Qualifying Education Credit for CPA Examination
Board Rule 511.57(a)(2) states: An individual who holds a baccalaureate degree from a recognized educational institution may enter into a course of study at an accredited community college, provided that the accounting program offered at the community college was reviewed and accepted by the board.
The Board established standards to be met by Texas Community Colleges offering an accounting certificate program, and these standards need to be reviewed and accepted by the Board. The standards are rigorous and, if met, will assure students that Board-prescribed accounting courses taken at accepted community colleges will prepare them for the CPA exam. The Board and students are aware that the accounting courses offered at community colleges may not be transferable to a four-year degree-granting institution or used to meet requirements to take graduate courses.
The standards cover the following areas:
- Accreditation
- Associate Degree Program and Certificate Program
- Facilities
- Faculty
- Curriculum
- Students
Students who completed a bachelor’s degree in accounting but do not have the required 27 semester hours of acceptable accounting courses may take the additional semester hours of accounting, without repeat, from a community college that holds the designation.
Students who completed a bachelor’s degree in another discipline and are interested in meeting the education requirements to take the CPA exam may take the complete accounting program offered at a community college that holds the designation.
Current Initiatives
Board Action That May Impact Students, Faculty, or Institutions
The Board utilizes the AICPA CPA Exam Blueprints, which provide the framework for developing the item bank of questions used to test knowledge and skills on the CPA Exam.
To ensure that students have the knowledge and skills needed to be successful on the CPA Exam, the Board has implemented the following changes.
Substantial Merit in Accounting
The Board accepts a minimum of 27 hours of upper-level accounting. The Board may accept up to three semester hours of credit as accounting coursework with substantial merit in the context of a career in public accounting, provided the coursework is predominantly accounting or auditing in nature and not listed as a course recognized by the Board. For any course submitted under this provision, the head or chair of the accounting department must provide written affirmation as to the merit and content of the course for Board consideration.
Accounting/Tax Research and Analysis Requirement
Effective through July 31, 2026
The Board requires applicants to complete a minimum of two semester hours in upper-level accounting research and analysis or tax research and analysis from a recognized college or university. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the research and analysis content. Courses identified through integration must dedicate one semester hour, or quarter-hour equivalent, to research and analysis. Courses used to meet this requirement may not be used to meet the requirement for accounting or business communications described below.
Course(s) identified by a university to meet the requirements for research and analysis in accounting or taxation should primarily address the identification, organization, and integration of diverse sources of information such as online authoritative literature and pronouncements, to reach a conclusion or make a decision; and should analyze accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPAs may be asked to conduct research and analysis when providing attest services, professional accounting services, or professional accounting work for clients and/or employers. Research should utilize online authoritative literature that CPAs use when conducting audits and completing professional accounting work.
Resource Links
- Board Rule 511.52 – Recognized Colleges and Universities
- Board Rule 511.57 – Definition of Accounting Courses
- Board Rule 511.58 – Definition of Related Business Subjects
- Board Rule 511.58(d) – Requirement of an Ethics Course
- Ethics Courses
- Ethics Matrix
- AICPA CPA Exam Blueprints
- Recognized Courses in Accounting/Tax Research and Analysis and Accounting/Business Communications
News & Avisos
Our New Website is Live!
The Texas State Board of Public Accountancy (TSBPA) launched its new website on March 23, 2026. You can still find
CPA Certification Frequently Asked Questions
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Educator Formularios
X0016 - Authorization for Interstate Exchange of Examination and Licensure Information
X0019 - Application For Testing Accommodations For The Uniform CPA Examination - General Instructions
X0020 - Application For Testing Accommodations For The Uniform CPA Examination - Form A
X0021 - Application For Testing Accommodations For The Uniform CPA Examination - Form B
X0022 - Application For Testing Accommodations For The Uniform CPA Examination - Form C
X0023 - Application For Testing Accommodations For The Uniform CPA Examination - Form D
X0024 - Application For Testing Accommodations For The Uniform CPA Examination - Form E