Exam/Qualifications – Requirements for Examination

You must meet the following qualifications to take the the CPA exam.

• Be of goodmoral character.
• Hold a baccalaureate or higherdegree from a board-recognized United States college or university, or an equivalent degree as determined by board rule 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 from a board-recognized college or university, of which 15 semester hours or quarter-hour equivalents must be in traditional face-to-face courses. Within the coursework two-semester hours of accounting or tax research and analysis are required .
• Complete 24 semester hours or quarter-hour equivalents of upper level relatedbusiness courses. Within the coursework two-semester hours of accounting or business communications are required .
• Complete a 3-semester-hourBoard-approved ethics course.

The first step to determine your eligibility to take the CPA exam is to 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.