TSBPA - Examination - Transfer of Credit

Transfer of Credit - Education

To be eligible to transfer credits earned in another licensing jurisdiction to Texas, the applicant must meet the same education requirements that were in effect at the time credit was earned in the other jurisdiction prior to taking the CPA Exam. The following chart may be helpful in determining if you meet the education requirements.

NOTE: All areas of the education requirements must be met at the time initial credit was earned as an applicant of another licensing jurisdiction. Deficiencies in education may not be completed while taking the CPA Exam.

Texas Education Requirements

Effective Dates	Exam Dates	Degree	Semester Hours of College Credit	Upper Level Semester Hours of Accounting Courses	Upper Level Semester Hours of Business Courses	Board-Approved Semester Hour Ethics Course

9/1/1997 to 8/31/1999	May 1998 through Nov 1999	US Bachelor's or Master's	*	30	21	**
9/1/1999 to 8/31/2001	May 2000 through Nov 2001	US Bachelor's or Master's	150	30	21	**
9/1/2001 to 8/31/2003	May 2002 through Nov 2003	US Bachelor's or Master's	150	30	21	**
9/1/2003 to 1/31/2008	Computer-based exam	US Bachelor's or Master's	150	30	21	3
2/1/2008 to 8/31/2023	Computer-based exam	US Bachelor's or Master's	150	30	24	3
***9/1/2023 to present	Computer-based exam	US Bachelor's or Master's	120	21	24	-
* 150 semester hours of college credit was required for certification but not to take the exam.
** A 3-semester-hour Board-approved ethics course was not required for testing. The course is required for certification.
*** The following additional education is required for certification as a Texas CPA. Total of 150 Semester Credit Hours Additional upper level account coursework when combined with the required 21 semester credit hours equals or exceeds 27 semester credit hours A 3 semester hour Board approved ethics course

For more information on specific accounting courses and related business courses, review Board Rule 511.57 and Board Rule 511.58.

Review, complete, and print an Application of Intent – Transfer of Credit.