If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas. The Instructions for Completing the Reciprocal Application explains in more detail the information and fees that are required. The following documents should be submitted.
- Reciprocal Application
- Letter of "Good Standing" issued by the U.S. Board of Accountancy where you are currently licensed
- Oath of Office
- Continuing Professional Education Report Form for Certification by Reciprocity
- Proof of completion of the Board-approved four-hour ethics course - taken within the last six months
- $300 Application fee
Required Forms and Documents:
Forms and documents that are available on-line:
Additional information available online:
- Rules of Professional Conduct
- Continuing Professional Education Rules
- The Public Accountancy Act
- Board Approved Ethics Course
Electronic - Fingerprinting
The Board has a statutory obligation(Section 901.253) to determine that each person awarded a Texas CPA certificate is of good moral character.
To meet this responsibility, the Board will access the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety – Crime Records Division files using an established fingerprint process for each person who submits a reciprocal application. The fingerprint process allows the Board to receive information on all arrests, charges, convictions, probations and deferred adjudications of misdemeanor and felony offenses that occur in any U.S. state or territory. Records of these activities are reported to the Board for further investigation. If an applicant was 17 years of age or older at the time of the arrest, it should be reported to the Board. You are not required to report criminal records that have been expunged or sealed by an order of the court. You are required to report criminal records subject to a non-disclosure order. After fingerprinting, the Board will automatically be advised of any subsequent arrest and further investigation will occur.
Applications cannot be finally approved by the Board until the fingerprint process is complete and the Board has received the results.
Information about the fingerprinting process, applications, and locations in Texas are available at the following links. It is the responsibility of the applicant to pay all fees to the service provider at the time that the appointment for fingerprinting is made. The fees are not collected by the Board and cannot be waived.