Texas on August 1 opened an additional route to certified public accountant licensing, giving qualified applicants an alternative to the longstanding 150-semester-hour education pathway.
Under the new pathway, applicants need a bachelor’s degree and at least 120 semester hours, including coursework specified by the Texas State Board of Public Accountancy. The board’s current guidance lists 27 semester hours of upper-level accounting courses and 24 semester hours of upper-level business courses, including an approved ethics course.
Applicants must also pass the Uniform CPA Examination and complete two years of qualifying, non-routine accounting work under a CPA’s supervision. The established route requiring 150 semester hours and one year of supervised experience remains available.
The board says the new pathway applies beginning August 1. Applicants should use the board’s current forms and guidance because filing dates and the pathway selected can affect which education requirements apply. The change expands eligibility, but it does not waive the examination, accounting-course or professional-experience standards.
Source: Texas State Board of Public Accountancy, certification FAQ — tsbpa.texas.gov source ↗
Source: Texas Legislature, enrolled Senate Bill 262 — capitol.texas.gov source ↗
Source: Texas Legislative Reference Library, effective-date record — lrl.texas.gov source ↗
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