Texas State Board of Public Accountancy
   William Treacy, Executive Director   Home       Exam Candidates      Licensees 

Accounting Courses

The Board requires that an applicant complete 30 semester hours or quarter hour equivalents of upper-level accounting courses. Fifteen (15) semester hours must be in face-to-face courses. The courses may be completed in one of the following ways.

  1. Hold a baccalaureate or higher degree from a Board-recognized institution of higher education and present a valid transcript from that institution that shows degree credit for not fewer than 30 semester hours of upper division accounting courses as defined.
  2. Hold a baccalaureate or higher degree from a Board-recognized institution of higher education, and after obtaining the degree, complete the requisite 30 semester hours of upper division accounting courses from four–year degree–granting institutions or accredited community colleges, provided that all such institutions are recognized by the Board and that the accounting programs offered at the community colleges have been reviewed and accepted by the Board.

The Board will accept at least 30 passing semester credit hours of accounting courses without repeat from the courses listed below. The courses must meet the Board's standards by containing sufficient business knowledge and application to be useful to candidates taking the CPA Examination. A Board-recognized educational institution must have accepted the courses for purposes of awarding a baccalaureate degree or its equivalent, and they must be shown on an official transcript. At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of the transcript-issuing institution. The subject matter content should be derived from the Uniform CPA Examination Blueprints and cover some or all of the following courses.

Non-traditionally-delivered accounting courses may be considered to meet the accounting course requirements provided courses have been reviewed and approved through a formal, institutional faculty review process that evaluates the course and its learning outcomes and determines that the course does, in fact, have equivalent learning outcomes to an equivalent, traditionally delivered (face-to-face) course.

Accounting courses that are recognized by the Board.

(1) financial accounting and reporting for business organizations that may include:
            (A) intermediate accounting (not to exceed 9 semester hours)
            (B) advanced accounting
            (C) accounting theory
(2) managerial or cost accounting (excluding introductory level courses)
(3) auditing and attestation services
(4) internal accounting control and risk assessment
(5) financial statement analysis
(6) accounting research and analysis
(7) up to 12 semester hours of taxation, (including tax research and analysis)
(8) financial accounting and reporting for governmental and/or other nonprofit entities
(9) up to 12 semester hours of accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the college or university accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting
(10) up to 12 semester credit hours of accounting data analytics, provided the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting (while data analytics tools may be taught in the courses, application of the tools should be the primary objective of the courses)
(11) fraud examination
(12) international accounting and financial reporting
(13) an accounting internship program (not to exceed 3 semester hours)

The Board requires that a minimum of 2 semester credit hours in upper-level accounting or tax research and analysis relevant to the course content described in subsection (6) or (7) be completed. The semester hours may be obtained through a discrete (stand-alone) course or offered through an integrated approach. If the course content is offered through integration, the university must advise the board of the course(s) that contain the research and analysis content.

Accounting courses that are not recognized by the Board.

(1) elementary accounting
(2) principles of accounting
(3) financial and managerial accounting
(4) introductory accounting courses
(5) accounting software courses
(6) any CPA review course offered by an educational institution or a proprietary organization
(7) CPE courses
(8) ethics courses
(9) accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution

Specific requirements for the accounting internship program:

             Board requirements of the employing firm:              Board requirements of the student: