Exam/Qualifications – Requirements
The Board has a statutory obligation Section 901.252 to insure every person engaged in the practice of public accountancy meets specific eligibility requirements. The board shall issue a certificate to a person who meets these requirements:
Be of good moral character
Pass the CPA Exam
Meet the work experience requirements
Pass an exam on the Board's Rules of Professional Conduct
The following requirements must be met to become eligible to apply for the CPA Exam.
- Be of goodmoral character.
- Hold a baccalaureate or higherdegree from a United States college or university, or an equivalent degree from an institution of higher education in another country.
- Complete150 semester hours or quarter-hour equivalents of college credit.
- Complete 30 semester hours or quarter-hour equivalents of upper levelaccounting courses.
- Complete 24 semester hours or quarter-hour equivalents of upper level relatedbusiness courses.
- Complete a 3-semester-hourethics course that had prior Board approval.
The first step to determine if you meet the requirements to take the CPA exam is: Submit an Application of Intent.
The website contains detailed information about these and other requirements to take the CPA Exam and become a Texas CPA.