Texas State Board of Public Accountancy
   William Treacy, Executive Director   Home       Exam Candidates      Licensees 

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 Application of Intent. 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.

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:

  1. an institution of higher education;
  2. organizations that award credits for coursework taken outside of a traditional academic environment and shown on a transcript from an institution of higher education;
  3. assessment methods such as credit by examination, challenge exams, and portfolio assessment; and
  4. non-college education and training.

      (c) The following organizations and assessment methods may not be used to meet the requirements of this chapter:

  1. American Council on Education (ACE);
  2. Prior Learning Assessment (PLA);
  3. Defense Activity for Non-Traditional Education Support (DANTES);
  4. Defense Subject Standardized Test (DSST); and
  5. StraighterLine.

NOTE: After obtaining a baccalaureate degree all additional coursework used to meet the 150-semester-hour requirement must be upper level or graduate coursework.