Texas (TX) CPE Requirements for CPAs
How Many CPE Hours do I Need per year?
Texas CPAs have both an annual and a three year CPE requirement.
Yearly requirement: 20 hours
Three Year Requirement: 120 Hours
Texas operators on a rolling period system. Meaning after every given year the sum total of your last three years of CPE must be at least 120 hours.
CPE Reporting Period
Texas CPAs must complete and report their CPE hours every year by the last day of their birth month.
CPA License Renewal Date
The license renewal date coincides with the reporting date, on the last day of their birth month.
CPE Ethics Requirement
A minimum of 4 hours of Texas specific board approved ethics are required in every two year period. Providers must be pre approved by the board to offer this course.
How do I report completion of CPE Hours?
Licensees reporting CPE must provide documentation of their participation that includes
- Sponsor Name and ID Number
- Title or Description of Content
- Number of CPE credits
Evidence of completion must be retained for at least 5 years.
When do newly licensed CPAs become subject to CPE Requirements?
New CPAs who have been certified for less than 12 months do not have a CPE credit requirement. The first license period spans from the date of licensing to the last day of the licensee’s birth month. There is no CPE requirement for this period and any CPE earned can not be allocated to future periods.
The period following this, the first full 12 month period, is when the 20 credit yearly requirement begins.
Does Texas allow Nano Learning of Blended Courses for CPE?
In Texas you are allowed to get 60 of your 120 credits through Nano Learning or Blended Learning,
How Much of your total CPE hours can be self-study?
100% of your total CPE credits can be completed through self study.
Can I rollover extra CPE hours?
No, Texas CPAs are not permitted to roll over extra CPE hours to cover future years 20 required hours.
Does Texas have CPE Reciprocity
Texas does have CPE reciprocity. Credits used to fulfill CPE requirements in a CPAs home state can also be used to fulfill Texas CPE requirements.
Does Texas have any Field-Specific CPE Requirements?
In Texas there are no minimum requirements for CPAs in public accounting.
Approved Subject Areas
A maximum of 50% of total hours are can be earned through non-technical courses.
Technical course subjects include: Accounting, Audit, Tax, Advisory, Regulatory Ethics, Finance and other areas of technical relevance.
Non-Technical subjects include: Communications, Marketing, Behavioral Ethics, Management, Human Resources, and Software Training.
A maximum of 50% of total hours in a three year period can be earned through completion of certification programs (CFP, CIA, CFE, etc.)
State Board Contact Info:
Texas State Board of Public Accountancy
505 E Huntland Dr Ste 380
Austin, Texas 78752
Phone: (512) 305-7800
Fax: (512) 305-7875
Rules and Regulations: