Texas CPA CPE Requirements: Hours, Rules & Deadlines

Texas CPAs renewing an active license generally need 120 hours of CPE during a rolling three-year period, with at least 20 hours completed during each one-year period. Texas also requires a four-credit ethics course approved by the Texas State Board of Public Accountancy every two years.

No more than 50 percent of the 120-hour requirement may be completed in nontechnical subjects. Texas does not impose a separate statewide accounting, auditing, or tax minimum for all CPAs, but the courses selected must support the licensee’s professional competence.

This page provides general educational information to help CPAs understand Texas CPA continuing education requirements, including annual renewal, the rolling reporting period, technical and nontechnical subjects, ethics, self-study, sponsor approval, new-licensee requirements, and documentation.

Texas CPA CPE Requirements at a Glance

CPE Requirements

Everything a Texas CPA needs to track for an active license, in one view.

120hrs

Rolling 3-year Total

20hrs

Annual Minimum

4hrs

Ethics Every 2 Years

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
Behavioral Subjects Cap	Maximum 20 hours	Every 2 years
Carry Over	Not permitted

Source: Texas State Board of Public Accountancy (TSBPA). Verify current requirements at tsbpa.texas.gov.

Texas CPA License Renewal Date

Texas CPA licenses renew annually. The renewal fee and required CPE information are due by the last day of the licensee’s birth month.For example, a Texas CPA born in September generally renews by September 30 each year.

Licensees can use the TSBPA Online Services portal to:

• Report CPE courses throughout the year
• Review their reported credits
• Track the remaining CPE requirement
• Complete the annual license renewal
• Pay the renewal fee

The Board generally allows renewal information to be submitted up to six weeks before the deadline. Completing CPE does not renew the license automatically. The licensee must still submit the annual renewal and required payment.

How the Texas Rolling Three-Year CPE Period Works

Texas does not use a fixed three-year cycle that resets for every CPA on the same date. Instead, the reporting period rolls forward with each annual renewal.

At every renewal, an established licensee generally needs:

• 120 qualifying CPE hours during the three-year period ending on the renewal date
• At least 20 qualifying hours during the most recent one-year period

Because Texas requires a minimum of 20 hours in each one-year period, completing a large number of hours in one year does not remove the annual requirement in the next.

Many CPAs choose to complete approximately 40 hours per year because that keeps them evenly on pace for 120 hours. However, 40 hours is not the formal annual minimum. The formal annual minimum is 20 hours, provided the CPA still reaches 120 hours across the rolling three-year period.

Annual Minimum CPE Requirements

Texas requires at least 20 hours during each one-year reporting period. The commonly referenced figure of 40 hours per year is the average needed to reach 120 hours over three years. It is a useful planning target, but it is not the minimum established by the Board. A CPA who completes only 20 hours in one year will need more than 40 hours in one or both of the other years to maintain the 120-hour rolling total.

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Technical and Nontechnical CPE in Texas

Texas divides CPE into technical and nontechnical subjects. A licensee cannot claim more than 50 percent of the required 120 hours as nontechnical CPE. That means at least 60 of the required hours generally need to be technical.

Texas technical subjects include:

• Accounting
• Attest services
• Tax
• Management advisory services
• Economics
• Finance
• Information technology
• Regulatory ethics
• Other technical subjects that benefit the licensee or the licensee’s employer

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Texas nontechnical subjects can include:

• Communications
• Computer software and applications
• Behavioral ethics
• Behavioral science
• Business management and organization
• Advanced foreign-language study

Nontechnical learning must still relate to and benefit the licensee or the licensee’s employer. Texas instructs licensees to classify a course according to how the content benefits their current area of employment. The course title alone does not always determine whether it is technical or nontechnical.

Accounting, Auditing, and Tax CPE Requirements

Texas does not impose a separate general accounting, auditing, or tax minimum for every licensee. A Texas CPA can build the technical portion of the requirement from the technical subjects relevant to their professional work. That may include accounting, audit, tax, finance, information technology, economics, regulatory ethics, or management advisory services.

The absence of a universal accounting and auditing minimum does not mean subject matter is unrestricted. At least half of the required credits must remain technical, and every course must contribute to professional competence.

Texas CPA Ethics Requirement

Texas CPAs generally need a four-credit ethics course every two years. This is not a general ethics requirement that can be satisfied by any Regulatory Ethics or Behavioral Ethics course.

The course must be approved by the Texas State Board of Public Accountancy and must meet the content requirements in Board Rule 523.131.

The Board-approved course is designed to address:

• Ethical principles and professional values
• Ethical reasoning and professional dilemmas
• The TSBPA Rules of Professional Conduct
• The public-interest responsibilities of Texas CPAs
• Practical case studies involving CPAs in public practice, industry, government, or education

The Board maintains a current list of approved ethics courses. Texas CPAs should confirm that the exact course and provider appear on that list before relying on the course for the four-credit requirement.

Texas CPE Requirements for Newly Licensed CPAs

Texas phases in the full CPE requirement across the first several annual license periods. It does not simply prorate 120 hours from the certification date.

The general phase-in works as follows:

• Certified or registered for less than 12 months: No CPE requirement for the initial partial license period.
• First full 12-month license period: No CPE requirement. CPE earned before this period does not apply toward the later three-year requirement.
• Second full 12-month license period: At least 20 CPE hours completed during the preceding 12 months.
• Third full 12-month license period: At least 60 total hours completed during the preceding 24 months, including at least 20 during the most recent 12 months.
• Fourth full 12-month license period: At least 100 total hours completed during the preceding 36 months, including at least 20 during the most recent 12 months.
• Fifth and later full 12-month license periods: At least 120 total hours completed during the preceding 36 months, including at least 20 during the most recent 12 months.

Because the requirement depends on the individual certification and birth-month dates, newly licensed CPAs should confirm the exact amount shown in their TSBPA account.

The Texas Ethics Requirement for New CPAs 

The recurring Texas ethics requirement does not generally begin immediately upon initial certification. Board Rule 523.130 states that the four-credit Board-approved ethics course begins two years after the expiration of the initial license. After that, the course must be completed every two years.

A newly licensed CPA should use the requirement shown in the TSBPA Online Services portal rather than assuming the ethics course is due with the first renewal.

Texas CPA CPE Courses: What to Know

Texas permits continuing education to be completed in multiple formats, provided the education meets Board standards for content, participation, and documentation.

Self-Study Continuing Education

Texas accepts qualifying self-study CPE.mUnder Texas rules, self-study is more than independently reading, watching, or listening to professional content. 

A qualifying self-study program must include:

• Defined learning objectives
• A structured educational program
• Frequent participant responses that test understanding
• Feedback on participant responses
• A final examination or qualified assessment
• Evidence of successful completion

Texas does not list a general percentage cap that applies specifically to qualifying self-study CPE. A licensee could therefore complete a substantial portion of the requirement through self-study, provided every course and sponsor qualifies and the licensee remains within the nontechnical and other category limits.

A live webinar and an on-demand recording are not necessarily treated the same way. A real-time webinar may be a live or group program, while an on-demand recording is generally self-study.

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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
  

Texas CPE Sponsor Requirements

Texas accepts courses offered by sponsors in good standing on NASBA’s National Registry of CPE Sponsors. NASBA Registry sponsors that offer courses to Texas CPAs must also register annually with the Texas Board.Before enrolling, a Texas CPA can use the TSBPA sponsor lookup to confirm that a provider is registered.Texas also allows limited credit from non-registered sponsors. 

When using a non-registered sponsor:

• The licensee must submit the Board’s nonregistered-sponsor form.
• The licensee must explain why the credits are being claimed.
• The licensee must explain how the learning benefited the licensee or employer.
• No more than 50 percent of the three-year requirement may come from non-registered sponsors.

Using a registered sponsor simplifies the reporting process, but the licensee must still confirm that the course’s subject and delivery method fit the requirement being claimed.

Other Texas CPE Credit Limits

In addition to the 50 percent cap on nontechnical courses, Texas applies several other limits:

• Instructor credit is limited to 20 hours during a one-year reporting period.
• Published-article and book credit is limited to 10 hours during a one-year reporting period.
• Nano learning may not exceed 50 percent of the three-year requirement, and a passing score of 100 percent is required.
• Credits from completing professional certification programs may not exceed 50 percent of the three-year requirement.
• Credits from non-registered sponsors may not exceed 50 percent of the three-year requirement.

These limitations can overlap. For example, nano learning classified as nontechnical would be subject to both the nano-learning limit and the nontechnical limit.

How Texas Calculates CPE Credit

Texas generally treats 50 minutes of participation in a qualifying learning program as one CPE credit. For live and blended programs, the initial award is generally at least one full credit. Additional credit may then be awarded in one-fifth or one-half-credit increments.

For self-study, an initial award of one-half credit is permitted. After the first full credit has been earned, additional credit may be awarded in one-fifth or one-half-credit increments.
Nano learning is awarded in one-fifth-credit increments.

How Texas CPAs Report CPE

Texas CPAs report CPE through the TSBPA Online Services portal. Licensees can enter courses throughout the year rather than waiting until renewal. This allows the portal to show reported hours and the remaining requirement.
For each course, a licensee should be prepared to report information such as:

• Sponsor
• Course title
• Completion date
• Number of credits
• Technical or nontechnical classification
• Method of instruction
• Ethics status, where applicable

Reporting a course in the portal does not replace the need to retain independent completion evidence.

Texas CPE Documentation and Audits

Texas CPAs must retain evidence supporting their reported CPE for the five most recent reporting periods.
Records should include:

• Sponsor name and identification number
• Course title or description
• Completion date
• Course location or delivery method
• Number of CPE credits

The sponsor-issued certificate or electronic completion record is the primary evidence that the activity was completed. The Board may verify reported CPE and request supporting evidence. A personal spreadsheet or platform tracker can help organize records, but it does not replace the certificate or electronic record issued by the sponsor.

Carry Forward

Texas does not allow a separate carryover of unused CPE credits. Because the system uses a rolling three-year window, qualifying hours remain part of the calculation only while they fall inside that window. Once an hour falls outside the applicable three-year reporting period, it cannot be used for the current renewal. Extra credits earned in one year also do not replace the requirement to complete at least 20 hours during each one-year period.

CPE Reciprocity for Nonresident Texas CPAs

A nonresident Texas CPA may satisfy the Texas CPE requirement by meeting the renewal CPE requirements of the state where the CPA’s principal place of business is located.
To use this option, the licensee affirms compliance with the principal-place-of-business state during the Texas renewal process.

When the reciprocity provision applies, the nonresident licensee does not separately report individual courses to Texas and generally does not need the four-credit Texas ethics course. If the principal-place-of-business state has no CPE requirement, the CPA must comply with the Texas requirements.

Texas CPE Exemptions

The Board may grant CPE exemptions in qualifying circumstances involving employment, residency, health, active military service, retired or disability status, or another reason accepted by the Board. An exemption is not automatic. The licensee generally must submit the required affidavit, petition, or documentation and receive Board approval. When an exemption or retired or disability status ends, the CPA may need to complete technical CPE and the Board-approved ethics course before returning to regular active status.

Frequently Asked Questions About Texas CPA CPE

How many CPE hours do Texas CPAs need?

Established Texas CPAs generally need 120 CPE hours during each rolling three-year period, including at least 20 hours during each one-year period.

Is the Texas annual CPE minimum 20 or 40 hours?

The formal annual minimum is 20 hours. Completing approximately 40 hours per year is a common way to remain evenly on pace for the 120-hour rolling requirement.

When is Texas CPA license renewal due?

Texas CPA licenses renew annually by the last day of the licensee’s birth month.

How many ethics hours do Texas CPAs need?

Texas generally requires a four-credit Board-approved ethics course every two years. The course must meet the TSBPA’s Texas-specific content and approval requirements.

Can any NASBA ethics course satisfy the Texas requirement?

No. The required four-credit course must also be approved by the Texas Board. NASBA registration alone does not establish that a course satisfies the Texas ethics requirement.

How many Texas CPE hours must be technical?

No more than 50 percent of the required 120 hours may be nontechnical. A CPA completing exactly 120 hours therefore generally needs at least 60 technical hours.

Does Texas require accounting and auditing CPE?

Texas does not impose a separate accounting and auditing minimum for every licensee. Accounting and auditing courses may count toward the broader technical requirement.

Can all Texas CPE be completed through self-study?

Texas does not list a separate overall percentage cap on qualifying self-study. However, sponsor rules, the 50 percent nontechnical limit, ethics approval, and other category limits still apply.

Do new Texas CPAs need 120 CPE hours immediately?

No. Texas phases in the CPE requirement over the first several annual license periods. The full 120-hour rolling requirement generally applies beginning with the fifth full 12-month license period.

Can Texas CPE credits carry forward?

Texas does not provide a separate carryover bank for unused credits. Hours count while they remain inside the rolling three-year period, and the 20-hour annual minimum continues to apply.

How long should Texas CPAs keep CPE records?

Texas requires licensees to retain supporting documentation for the five most recent reporting periods.

Does a nonresident Texas CPA need the Texas ethics course?

Not necessarily. A qualifying nonresident may affirm compliance with the CPE rules of the principal-place-of-business state and generally avoid the separate Texas ethics requirement.

Texas State Board of Public Accountancy License Renewal

The Texas State Board of Public Accountancy is the sole authority on Texas CPA license renewal and CPE compliance. Licensees should treat the Public Accountancy Act, Board rules, current ethics-course list, Online Services requirements, and renewal instructions as controlling. The Board retains final authority over sponsor registration, course acceptance, subject classification, exemptions, reporting, and compliance determinations.

Sources

Primary sources used for this page include:

• Texas State Board of Public Accountancy License Renewal guidance
• Texas Administrative Code, Chapter 523
• TSBPA Board-Approved Ethics Course guidance
• TSBPA Online CPE reporting instructions
• NASBA Texas CPE requirements
• NASBA National Registry sponsor information

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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.

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