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Pathways to CPA Certification
Recent changes to the Public Accountancy Act created a new pathway to CPA certification. The pathways referenced in this FAQ are identified with the following titles:
Pathway A – Bachelor’s or graduate degree, 150 semester hours of college credit, and one year of work experience.
Pathway B (NEW!) – Bachelor’s degree, 120 semester hours of college credit, and two years of work experience.
Frequently Asked Questions
Pathway A
1.What are the education requirements of Pathway A to receive the CPA certificate?
• a baccalaureate or graduate degree completed at a Board-recognized educational institution;
• at least 150 semester hours of college coursework;
• at least 27 semester hours of upper-level accounting courses, with 12 semester hours in specific accounting courses, and 15 semester hours of selected accounting courses that includes two-semester hours of accounting or tax research and analysis; and
• at least 24 semester hours of upper-level business courses, including three-semester hours accounting or business ethics course meeting specific course content requirements.
2.What are the work experience requirements under Pathway A?
The Public Accountancy Act requires one year of full-time, non-routine accounting work experience that is directly supervised by a CPA. The Board, by rule, may provide clarifying information about the work experience requirements.
Pathway B
3.What is the new pathway for the CPA Exam and certification?
Pathway B is new and introduces an alternative route for applicants to qualify for the CPA certificate. This includes changes to the education and experience requirements.
4.When does Pathway B become effective?
Pathway B becomes effective on August 1, 2026. The Texas Legislature established this effective date to allow Texas colleges and universities time to develop coursework and degree programs to implement the pathway.
5.What are the CPA certification requirements for Pathway B?
The CPA certification requirements for Pathway B, effective on August 1, 2026 are:
• a baccalaureate degree completed at a Board-recognized educational institution;
• at least 120 semester hours of college coursework;
• at least 27 semester hours of upper-level accounting coursework, with 12 semester hours in specific accounting courses and 15 semester hours of selected accounting courses; and
• at least 24 semester hours of upper-level business coursework, including three-semester hours accounting or business ethics course meeting specific course content requirements.
6.What are the work experience requirements under Pathway B?
The Public Accountancy Act requires two years of full-time, non-routine accounting work experience that is directly supervised by a CPA. The Board, by rule, may provide clarifying information about the work experience requirements.
Election Form
7.What is the Election Form?
The Election Form is a document that can be filled out and submitted to the Texas State Board of Public Accountancy to take advantage of Pathway B requirements, before the law becomes effective on August 1, 2026.
8.I want to move to Pathway B. Where can I find the Election Form?
9.What does the Election Form provide regarding CPA certification?
The election form offers Pathway B applicants assurance that after meeting the education requirements and passing the CPA Exam, they may apply for the CPA certificate effective on August 1, 2026. CPA certification requirements for Pathway B are:
• a baccalaureate degree completed at a Board-recognized educational institution;
• at least 120 semester hours of college coursework;
• at least 27 semester hours of upper-level accounting coursework, with 12 semester hours in specific accounting courses and 15 semester hours of selected accounting courses;
• at least 24 semester hours of upper-level business coursework, including three-semester hours accounting or business ethics course meeting specific course content requirements;
• two years of non-routine accounting work experience that is supervised by a CPA who is licensed and in good standing.
10.If the Election Form is completed may I apply for the CPA certificate before August 1, 2026?
No. If you elect Pathway B, you will need to wait until the law becomes effective on August 1, 2026. Applicants electing Pathway A may apply for the CPA certificate at any time.
11.If I took and passed the CPA Exam prior to August 1, 2026, and have less than 150 semester hours, can I apply for the CPA certificate under Pathway B?
Yes. You may submit the Election Form at any time. If you submit the Election Form you are required to meet all education and work experience requirements of Pathway B.
Education for CPA Certification
12.What upper-level accounting courses may be taken to meet the remaining semester hours that are required?
The remaining hours of upper-level accounting coursework needed for CPA certification may be from any of the following areas:
- Financial accounting and reporting for business organizations or intermediate accounting;
- Advanced accounting;
- Accounting theory;
- Accounting or taxation research and analysis;
- Managerial or cost accounting (excluding introductory level courses);
- Auditing and attestation services;
- Internal accounting control and risk assessment;
- Financial statement analysis;
- Taxation;
- Financial accounting and reporting for governmental and/or other nonprofit entities;
- Accounting information systems, including management information systems (MIS) provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;
- Accounting data analytics;
- Fraud examination;
- International accounting and financial reporting;
- Mergers and acquisitions;
- Financial planning; and
- Up to three semester hours of independent study in accounting selected or designed by the student under faculty supervision. The curriculum for the course shall not repeat the curriculum of another accounting course that was completed.
13.What are the specific requirements for an accounting or business ethics course?
The Board requires a three semester-hour accounting or business ethics course that includes the ethics rules of the AICPA and the SEC. The course may be taken at any time, but must be taken prior to CPA certification.
14.Can a CPE ethics course be used to meet the accounting or business ethics course requirements?
No. To meet the three semester-hour accounting or business ethics course requirement, the Board accepts only academic coursework offered at a college or university and that includes the ethics rules of the AICPA and the SEC.
15.May CPA review courses be used to meet the education requirements for CPA certification?
Yes. An applicant under Pathway A may use a maximum of 6 semester hours of CPA Exam review coursework completed at a Board-recognized educational institution toward the 150 semester-hour requirement.
This option is not available in Pathway B.
16.May an accounting or business internship course be used to meet the education requirements for cpa certification?
Yes. An applicant under the Pathway A may use a maximum of 6 semester hours of upper-level accounting or business internship coursework toward the 150-semester hour requirement. If the applicant used 6 hours of accounting or business internship to meet the required 21 business hours, additional internship coursework cannot be used.
This option is not available in Pathway B.
General Information on Work Experience
Work Experience is referred to as WE in this FAQ.
17.What is considered non-routine accounting work?
The Board defines non-routine accounting work in Board Rule 511.122. It involves attest services as defined in §501.52(4) of this title (relating to Definitions), or professional accounting services or professional accounting work as defined in §501.52(22) of this title, and continually requires the use of independent thought and judgment on important accounting matters, applying professional accounting knowledge and skills to select, correct, organize, interpret, and present real-world data as accounting entries, reports, statements, and analyses extending over a diverse range of tax, accounting, assurance, and control situations.
18.What types of qualifying work experience (WE) are recognized by the Board?
The Board recognizes WE gained through the following categories:
• Client practice of public accountancy;
• Unlicensed business entities;
• Industry practice;
• Government practice;
• Law firm practice; and
• Education.
19.What types of companies, firms, and organizations are included in the categories recognized by the Board?
• Client practice of public accountancy – WE gained as an employee of a properly licensed CPA firm that is in good standing with the firm’s licensing board of accountancy.
• Unlicensed business entity – WE gained as an employee of a business entity that may provide management or financial advisory internal services, tax, forensic and internal auditing or accounting services for clients. An unlicensed business entity may not perform external assurance services for clients or the public.
• Industry practice – WE gained as an employee of a commercial business enterprise, non-profit/charitable organization, financial institution, or health care entity, for example.
• Government practice – WE gained as an employee in federal, state, county, or local municipal government as an accountant or auditor.
• Law firm practice – WE gained at a firm providing management or financial advisory internal services, providing tax, forensic and internal auditing services for clients, or as an attorney providing tax-planning, compliance and litigation, and estate planning.
• Education – WE gained at an educational institution providing management or financial advisory internal services, providing tax, forensic, and internal auditing services, or as a full-time instructor teaching upper-level accounting courses and supervised by the department chair or a faculty member who is a CPA.
20. Can self-employment be used as work experience (WE)?
No. Self-employment cannot be used as WE.
21.What job titles may be recognized by the Board?
The categories of WE listed may offer a variety of job titles assigned to non-routine accounting work performed at the company, firm, or organization. The following is a list, although not complete, of job titles and positions that refer to the performance of accounting work. Section 901.004 of the Public Accountancy Act does not restrict a person acting as an employee in government, industry, unlicensed business entities, law firm, and education from using the titles, as they refer to the internal work performed that is not for the public.
- Accounting consultant
- Accounting manager
- Associate
- Audit assistant
- Audit associate
- Chief financial officer
- Chief operating officer
- Financial accounting representative
- Financial consultant
- Forensic accountant or auditor
- Fund accountant
- Intern
- Internal auditor
- Internal staff accountant
- Manager
- Property accountant
- Senior accountant
- Senior associate
- Staff accountant
- Staff senior
- Tax accountant
- Tax analyst
- Tax associate
- Tax consultant
- Treasury analyst
22.What job titles are protected by the Public Accountancy Act?
Section 901.453 of the Public Accountancy Act limits the use of titles and abbreviations, and a person who is not a CPA may not use these titles until duly licensed by the Board.
- Certified Public Accountant
- Public Accountant
- Certified Accountant
- Chartered Accountant
- Enrolled Accountant
- Licensed Accountant
- Registered Accountant
- Accredited Accountant
A person who is not a CPA may not use these abbreviations until duly licensed by the Board:
CPA, CA, PA, EA, RA, LA or AA
23.What job titles may be recognized for accounting positions in the client practice of public accounting?
- Accounting consultant
- Accounting manager
- Associate
- Audit assistant
- Audit associate
- Intern
- Manager
- Senior accountant
- Senior associate
- Staff accountant
- Staff senior
- Tax accountant
- Tax associate
- Tax consultant
24.Are there specific criteria that are required in work experience (WE)?
Yes. While the Board requires all WE to be non-routine accounting, the candidate must demonstrate evidence of professional competence in the following areas:
• Ethical behavior
• Critical thinking and professional skepticism
• Effective communication
• Collaboration, teamwork, and leadership
• Self-management and continuous learning
• Business acumen
• Business and professional technology
25.When is work experience (WE) reported to the Board?
WE can only be reported to the Board after the candidate completes all sections of the CPA Exam and has met the required time for CPA certification. The Board does not provide advance rulings on WE as this action would bind a future Board. Evaluation of WE prior to the completion of the required time for CPA certification is not considered.
26.Should work experience (WE) be completed with a single employer?
No. WE may be obtained from multiple employers. Separate WE forms from each employer along with supporting documents are required.
27. Is full-time work experience (WE) required?
Yes. However, part time WE may be used when converted to equivalent full-time work.
• WE must be obtained as an employee who works at a firm, company, or organization.
• Full-time employment is documented in calendar time. 12 months is the equivalent of one year of experience.
• WE completed as a part-time employee may be considered when specific documentation of hours worked is submitted. More information is available under the topical discussion about part-time work experience.
28.Is part-time work experience (WE) permitted?
Yes. Part time WE may be used to meet the requirements provided the following conditions are met:
• The candidate works between 20-36 hours per week.
• 2,000 hours is the equivalent of one year of full-time work
• WE consisting of less than 20 hours per week may not be used to meet the requirements.
• To meet the one-year WE requirement of Pathway A, the equivalent part-time work must be completed in not more than two years from the date of beginning WE.
• To meet the two-years WE requirement of Pathway B, the equivalent part-time work must be completed in not more than four years from the date of beginning WE.
29. Is part-time work experience (WE) reported in hourly time or monthly time?
Part-time WE is reported in hourly time.
30.Can full-time and part-time work experience (WE) be submitted?
Yes. The Board will consider a combination of full-time and part-time WE.
31.Does the work experience (WE) need to be recently completed?
There is no time limit on reporting WE. The candidate may find it beneficial, professionally and personally, to submit WE as soon as the requirements are completed.
32.What documentation is needed to support full-time work experience (WE)?
To document WE, the candidate along with the supervising CPA, should complete the WE form. The following documents should be submitted with the form:
• Brief narrative of the WE performed by the candidate
• Brief narrative of the CPA supervisor’s experience
• Copy of the supervising CPA’s license, if licensed by a board of accountancy other than Texas.
33.Will the Board accept a job posting as supporting documentation of work experience (WE)?
No. A job posting usually provides general job duties that an employee may perform.
34.What documentation is needed to support part-time work experience (WE)?
The candidate should provide a spreadsheet that reflects the number of hours worked by month/week/year. Weeks worked less than 20 hours cannot be used to meet the part-time WE requirement.
35.Is a CPA required to supervise work experience (WE)?
Yes. The Board requires WE to be supervised by a CPA who is licensed and in good standing at the time the supervision occurs and at the time it is reported to the Board.
36.Is work experience (WE) supervised by a Texas CPA required?
No. WE may be supervised by a CPA who is actively licensed by a U.S. board of accountancy, except if the candidate and CPA are employed by a firm in the client practice of public accounting in Texas. Then, the CPA must be licensed by the Texas State Board of Public Accountancy.
37.May a retired CPA supervise my work experience (WE)?
No. A retired CPA is not required to maintain continuing professional education, therefore may not be current on accounting pronouncements. Supervision by an actively licensed CPA is required.
38.May an inactive CPA supervise my work experience (WE)?
No. Inactive CPAs may not be required to maintain continuing professional education, therefore may not be current on accounting pronouncements. Supervision by an actively licensed CPA is required.
39.Will the candidate be notified if the CPA is not in good standing?
No. If the candidate’s WE is not approved based on the status of the CPA, the candidate will be notified that the experience is not accepted. It is incumbent on the candidate to determine if the CPA is in good standing while work is being supervised. Each board of accountancy has a public “licensee look-up” on its website. It is recommended that the candidate refer to the information prior to accepting a job offer and while working under the CPA’s supervision.
40.May an accounting internship that was completed while in college be used as work experience (WE)?
Yes. Accounting internships that were not used to meet the education requirements for the CPA Exam may be considered. The work performed during the internship must be non-routine accounting and supervised by a licensed CPA.
41.Will the Board consider my work experience (WE) before passing the CPA Exam?
No. WE may only be considered after passing the CPA Exam and when submitted with an application for the Issuance of the CPA Certificate.
42.Does qualifying work experience (WE) need to be with the same company, firm, or organization?
No. WE may be obtained from multiple employers. Separate WE forms from each employer along with supporting documents are required.
43.Is there a way that work experience (WE) can be accepted when the immediate supervisor is NOT a CPA?
Yes. The Board, by rule, has made a provision for candidates who do not have a CPA supervisor to obtain qualifying WE. The process is referred to as an “engagement.” The firm, company, or organization engages a CPA firm to provide supervision of its employee to obtain WE. The CPA firm cannot provide any attest or assurance service for the firm. The CPA firm assigns a CPA to provide the supervision during the terms of the engagement. For more information about the engagement, please contact a member of the Board’s Qualifications Team.
44.Should the CPA, company, firm, or organization submit the work experience (WE) form directly to the Board?
No. WE forms should be provided to the candidate for submission with the application for the Issuance of the CPA Certificate.
45.The candidate and supervising CPA work in different locations. How is remote supervision documented?
It is not unusual for the candidate and the supervising CPA to work in different locations. Supervision of WE can occur through various methods. Here are a few examples of how supervision may occur:
• Weekly scheduled online meetings
• Sharing accounting records and files electronically
• Periodic in-person meetings
The supervising CPA determines the type and frequency of the supervision of the candidate’s WE.
46.The candidate obtained work experience (WE) at a non-licensed firm performing attest services for the public. Can the WE be accepted?
No. The performance of attest services for Texas clients must be performed by licensed CPA firms. Providing this service is considered the “Unauthorized Practice of Public Accountancy” and is a violation of the Public Accountancy Act.
Board staff will contact the non-licensed firm and offer guidance on how the firm may come into compliance with the Act.
More Information
The Texas State Board of Public Accountancy Qualifications team is available to respond to your questions concerning CPA certification and work experience. Please contact a helpful team member by email exam@tsbpa.texas.gov or call (512) 305-7851.