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 full- 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 2000 hours of performance of services described inBoard Rule 511.122. Work experience must be reported in years and months.

Work experience should be obtained in one or more of the following categories:

  1. Attest services including audits, compilations, reviews, and other assurance and engagements, in accordance with professional standards.
  2. Professional accounting services or professional accounting work in one or more of the following categories:
    • Issuing reports on financial statement(s)
    • Providing management or financial advisory or consulting services
    • Preparing tax returns
    • Providing advice in tax matters
    • Providing forensic accounting services
    • Providing internal auditing services

Non-routine accounting involves attest services as defined inBoard Rule 501.52(4), or professional accounting services or professional accounting work as defined in Board Rule 501.52(21), 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.

In addition to thework experience form, two statements are required:

  1. A statement describing the type and amount of experience the CPA possesses that qualifies the individual to supervise you.
  2. A copy of your job description detailing the non-routine accounting work that you perform, or have performed, for this employer.

Work experience forms should be submitted with the Application for Issuance of the CPA Certificate after you have passed the CPA Exam.