Certification - Requirements
The Board has a statutory obligationSection 901.252 to ensure every person engaged in the practice of public accountancy meets specific education and eligibility requirements.
The Board shall issue a certificate to a person who meets these requirements:
- Pass a background investigation
- Pass the CPA Exam
- Complete the education requirements of Board Rule 511.164
within 36 months of passing all sections of the CPA exam.
- No fewer than 150 semester hours of college coursework taken at an accredited college or university.
- No fewer than 27 semester hours of upper-level accounting coursework to include 2 semester hours of accounting/tax research and analysis
- Complete a three-semester hour Board-approved ethics course.
- Meet the work experience requirements
- Pass an exam on the Board's Rules of Professional Conduct which will be emailed to you after you submit the application for issuance.
The Board conducts a background investigation on each applicant for the CPA certificate.
Select work experience to find out more information. One year of full-time work experience under the direct supervision of a licensed CPA is required.
A passing score of 85% is required on the open-book examination on the Texas Rules of Professional Conduct. A link to the exam is sent after your issuance application is received and evaluated.
In addition to the above-mentioned conditions, the following are also required: