Board Rule 523.112 - Required CPE Participation has been revised to allow non-resident Texas CPAs to meet this portion of their annual renewal by affirming that they meet the CPE requirements of their home state (Board Rule 523.112 (e)). There will be no need to report individual courses to the TSBPA and no requirement to take the 4 credit Board-approved Texas ethics course, as long as the licensee meets their home state CPE requirements. Simply make this affirmation at the time of your renewal. Keep in mind the following:
- A non-resident Texas CPA should only make this election if they hold a CPA license in their state of residence and are compliant with that state's CPE requirements.
- You will be subject to any CPE audits required of this Board.
- If you are currently claiming a CPE exemption due to a non-resident status and not serving Texas clients, you should continue to do so, unless you can make the affirmation.
Programming to allow non-resident Texas CPAs to make this election
should be available by the end of this month for July renewals. is available now (6/11/2019).
The revised portion of Board Rule 523.112 reads as follows:
(e) A non-resident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirement by meeting the CPE requirements for renewal of a certificate in the state in which the licensee's principal place of business is located.
(1) Non-resident licensees shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement to that effect during the renewal process of this state.
(2) If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in this state.