Notice of Senate Bill 262

Senate Bill (SB) 262 provides a third pathway to become a Texas CPA with a baccalaureate degree and two years of experience. It was signed into law by Governor Abbott on May 8, 2025. Under the new law, effective August 1, 2026, individuals may apply to become licensed CPAs by meeting the following requirements:

• Obtain a bachelor’s degree with the required coursework to include an accounting concentration
• Pass the CPA Exam
• Complete two years of relevant work experience

The Texas State Board of Public Accountancy (TSBPA) is in the early stages of establishing rules to implement this new pathway. An applicant who files the Application of Intent prior to August 1, 2026, will still be required to meet the current education requirements for testing and certification.