Texas CPA CPE Requirements: Renewal Guide
Texas CPAs need 120 hours of CPE in every rolling three-year period, with at least 20 hours in each one-year period, no more than half of it nontechnical, and a 4-credit Board-approved ethics course every two years. Your license renews every year by the last day of your birth month. Here's how it all fits together.
Texas CPE requirements at a glance
| Requirement | Details | Frequency |
| Total CPE Hours Required | 120 hours of acceptable CPE | Rolling 3-year period |
| Annual Minimum | 20 hours of acceptable CPE | Each year |
| Ethics CPE | 4 hours of Board-approved ethics | Every 2 years |
| Nontechnical subjects | Maximum 60 hours (50%) | Rolling 3-year period |
| Carry Over | Not permitted |
When does my Texas CPA license renew?
Every year, by the last day of your birth month. Born in September? You renew by September 30. You can submit your renewal up to six weeks early through TSBPA Online Services. Finishing your CPE doesn't renew your license, so you still have to file and pay.
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How does the rolling three-year period work?
At each renewal, the Board looks back three years from your renewal date. You need 120 hours in that window and at least 20 in the most recent year. The window moves forward every year, so it's not a fixed cycle that resets.
The 40-hours-a-year figure you'll hear is a pacing target, not the rule. If you do only 20 hours one year, you'll need more than 40 in another to keep your 120.
How many technical hours do I need?
No more than 50% of your 120 hours can be nontechnical, so at least 60 need to be technical.
Technical includes accounting, attest, tax, management advisory services, economics, finance, information technology, regulatory ethics, and other technical subjects that benefit you or your employer.
Nontechnical includes communications, computer software and applications, behavioral ethics, behavioral science, business management and organization, and advanced foreign-language study.
Texas asks you to classify each course by how it benefits your current job, not just by its title.
Does Texas require accounting and auditing hours?
No. Texas doesn't set a separate A&A or tax minimum. Those courses count toward your technical hours.
What ethics course do Texas CPAs need?
A 4-credit ethics course approved by the Texas State Board of Public Accountancy, every two years. A general ethics course, or one approved only by NASBA, doesn't count. Check the Board's approved ethics course list before you enroll.
What do new Texas CPAs need?
Texas phases you in over your first few license years:
- License period: CPE due
- First partial period (under 12 months): None
- First full 12 months: None
- Second full 12 months: 20 hours in the prior 12 months
- Third full 12 months: 60 hours in the prior 24 months, 20 in the last 12
- Fourth full 12 months: 100 hours in the prior 36 months, 20 in the last 12
- Fifth and later: 120 hours in the prior 36 months, 20 in the last 12
The ethics course starts two years after your initial license expires, then repeats every two years. Your TSBPA account shows exactly what you owe.
Can I do my Texas CPE through self-study?
Yes. Texas doesn't cap self-study, as long as you stay within the nontechnical and other limits. A qualifying self-study course has learning objectives, review questions with feedback, and a final exam. An on-demand recording of a webinar counts as self-study, not live.
Nano learning counts too, up to 50% of your three-year requirement, and you need a 100% score on the assessment.
Does my CPE provider need to be registered?
It's easiest if it is. Texas accepts courses from sponsors on NASBA's National Registry that are also registered with the Texas Board. You can use the TSBPA sponsor lookup to check. Courses from non-registered sponsors can cover up to 50% of your three-year requirement, but you'll need to file the Board's non-registered sponsor form for each one.
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Audio-Based Self-Study and LumiQ
LumiQ provides CPE credits in an audio-based self-study continuing professional education format designed to support CPAs through accessible, on-demand learning.
While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to qualify as formal self-study continuing education under Texas’s framework.
LumiQ is registered on NASBA’s National Registry of CPE Sponsors under Sponsor ID 146039, with QAS Self Study as its approved delivery method. LumiQ is also registered with the Texas State Board of Public Accountancy under Sponsor ID 010643. LumiQ’s U.S. catalog currently includes a four-credit Texas State Regulatory Ethics course. Texas CPAs should confirm that the current course version appears on the TSBPA Board-approved ethics list before relying on it for the biennial requirement.
LumiQ does not determine a licensee’s individual Texas CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:
- Determining which CPE requirements apply to their license status and renewal cycle
- Confirming that completed courses qualify as acceptable CPE under Texas Board rules
- Ensuring that applicable ethics requirements are satisfied using Board-approved courses
- Maintaining required documentation in the event of a TSBPA audit
How is CPE credit calculated in Texas?
One credit is 50 minutes. Live and blended courses start at one full credit, then go up in one-fifth or one-half credits. Self-study can start at a half credit. Nano learning is awarded in one-fifth credits.
How do I report CPE and how long do I keep records?
Enter courses in TSBPA Online Services any time during the year. The portal shows what you've reported and what's left. Keep your completion certificates for the five most recent reporting periods in case the Board asks for them.
Can extra CPE hours carry over?
No. Hours count only while they're inside your rolling three-year window, and extra hours in one year don't replace the 20-hour minimum in the next.
I live outside Texas. What applies to me?
If your principal place of business is in another state, you can meet Texas CPE by affirming that you meet your home state's renewal CPE. You don't report individual courses, and you generally don't need the Texas ethics course. If your home state has no CPE requirement, Texas rules apply.
Can I get a CPE exemption?
The Board can grant exemptions for reasons like employment, residency, health, military service, or retired or disability status. They aren't automatic. You have to apply and be approved.
Frequently asked questions
How many CPE hours do Texas CPAs need?
120 hours in each rolling three-year period, with at least 20 each year.
Is the annual minimum 20 or 40 hours?
The minimum is 20. Forty a year is just a pace that keeps you on track for 120.
When do I renew my Texas license?
Every year by the last day of your birth month.
How many ethics hours do I need?
A 4-credit Board-approved ethics course every two years.
Can I use a NASBA-approved ethics course?
Only if the Texas Board has also approved it.
How many hours must be technical?
At least 60 of 120. No more than half can be nontechnical.
Does Texas require accounting and auditing CPE?
No separate minimum. A&A counts toward technical hours.
Can all my CPE be self-study?
Yes, within the nontechnical, nano, and sponsor limits.
Can I earn Texas CPE from podcasts?
Yes, if the podcast is a self-study course with review questions, feedback, and a final exam, from a sponsor registered with the Texas Board. Listening to a regular podcast doesn't count. Short episodes can count as nano learning, up to half of your three-year requirement, with a 100% passing score. Your ethics course still has to be Texas Board-approved.
How much nano learning can I use?
Up to half of your three-year requirement.
Do new CPAs need 120 hours right away?
No. Texas phases it in, and the full 120 applies from your fifth full license year.
Can CPE carry over?
No. Hours only count inside your rolling three-year window.
How long do I keep CPE records?
For the five most recent reporting periods.
Do nonresident CPAs need the Texas ethics course?
Generally not, if they meet their home state's CPE requirements.
Sources
- TSBPA: License Renewal
- TSBPA: Instructions for Entering CPE Hours Online
- TSBPA: Board-Approved Ethics Courses
- TSBPA: Nonresident CPE Reciprocity
- TSBPA: July 10, 2025 Proposed Rules
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.
