The Board recognizes institutions of higher education that offer a baccalaureate or higher degree from one of the following regional accrediting organizations:
- Middle States Association of Colleges and Schools, Commission on Higher Education (MSCHE);
- Northwest Commission on Colleges and Universities (NWCCU);
- North Central Association of Colleges and Schools, Higher Learning Commission (NCA – HLC);
- New England Association of Schools and Colleges, Commission on Institutions of Higher Education (NEASC – CIHE);
- Southern Association of Colleges and Schools, Commission on Colleges (SACS); and
- Western Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities (WASC – ACSCU).
The University of Texas at Austin, which is the reporting institution in the State of Texas, may provide assistance to the Board in evaluating an educational institution.
The following institutions do not meet the Board's criteria.
- Community colleges
- Two-year colleges
- Extension and correspondence schools or programs (see note)
- Continuing education courses
- Technical/vocational schools
If you have a baccalaureate degree:
The Board has evaluated, approved, and awarded the designation – Qualifying Education Credit for CPA Examination to the following community colleges in Texas that offer a comprehensive accounting program for purposes of qualifying to take the CPA exam. The designation allows students who already hold a baccalaureate degree from a Board-recognized US educational institution to take specified accounting courses or complete the accounting program offered at the community college in order to qualify as an exam applicant.
- Austin Community College
- Houston Community College
- Lone Star College
- Mountain View Community College
Note: The Board may accept courses completed through an extension school, a correspondence school, or continuing education program, provided that the courses are offered and accepted by the Board-approved educational institution for a business baccalaureate or higher degree conferred by that educational institution.