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

Certification - Work Experience

The Board has a statutory obligationSection 901.256 to ensure that every person who is eligible to receive a CPA certificate has qualifying work experience. The current requirement is one year of full-time non-routine accounting work experience under the direct supervision of a licensed CPA.

One year of experience is required and shall consist of 12 months of full-time employment or part-time employment that extends over a period of not less than one year and not more than three years and includes not fewer than 2,000 hours of performance of services described inBoard Rule 511.122. Work experience must be reported in years and months.

Non-routine accounting involves attest services as defined in Board Rule 501.52(4) or professional accounting services or professional accounting work as defined in Board Rule 501.52(22), and the use of independent judgment, applying entry level or higher 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.

Work experience must be gained under the supervision of a CPA who is responsible for supervising, evaluating and reviewing your work. The supervising CPA must hold a current license or permit issued by this Board or by another state board of accountancy. Work experience forms should be submitted with the Application for Issuance of the CPA Certificate after you have passed the CPA Exam.