Texas CPA Requirements (2026): TSBPA Rules and Process
Texas runs CPA licensure through the Texas State Board of Public Accountancy. Here's the 2026 process, including the Texas-specific ethics exam.
Texas, with its large public-accounting workforce, has historically been a relatively traditional CPA state — 150 hours, 1 year of experience, plus a Texas-specific ethics exam. Here's the 2026 walkthrough.
Authoritative source: Texas State Board of Public Accountancy. Verify before applying.
Education
150 semester hours from accredited institutions, including:
- Bachelor's degree
- 30 upper-level accounting hours, including 15 hours TSBPA-traditional accounting topics (Texas-specific list)
- 21 upper-level related business hours
- 3 hours of board-approved ethics course (Texas requires this in addition to the rules-of-professional-conduct exam)
Examination
Standard 2024 Evolution exam. Texas allows sitting at completion of 150 hours; some candidates apply with degree-completion expected.
Experience
1 year (2,000 hours) of qualifying full-time non-routine accounting work, supervised by a licensed CPA. Public, private, government, or academic experience all qualify.
Ethics — the Texas-specific exam
The Texas Rules of Professional Conduct exam is administered by TSBPA after passing the four CPA exam sections and before licensure. It tests Texas-specific professional rules, not the AICPA ethics content. Open-book, take-at-home, ~$30. Pass rate is high.
Application
- Submit Application of Intent to TSBPA to confirm eligibility for the exam.
- Pass the four CPA exam sections.
- Complete the experience requirement (TSBPA Form W).
- Take the Texas Rules of Professional Conduct exam.
- Submit Application for Issuance of CPA Certificate. Fees approximately $50 application + license fee.
Frequently asked questions
Does Texas have its own ethics exam?
Yes. The Texas Rules of Professional Conduct exam, administered by TSBPA, is required at initial licensure and is separate from the AICPA Professional Ethics Course used in many states.
Does Texas accept the 120-hour alternative path?
Not as of early 2026. Texas requires 150 semester hours for licensure. The state legislature has discussed alternative paths but has not enacted them. Verify with TSBPA for current status.