New Pathway for CPA Exam and Certification
Pathway A to CPA Certification
23.What are the requirements for Pathway A to take the CPA Exam?
Before August 1, 2026:
- Pathway A requires the completion of a baccalaureate or graduate degree conferred by a Board-recognized educational institution;
- at least 120 semester hours of college coursework;
- at least 21 semester hours of upper-level accounting coursework, with 12 semester hours in specific accounting courses, and 9 semester hours of selected accounting courses;
- at least 21 semester hours of upper-level business coursework; and
- a three-semester hour accounting or business ethics course meeting specific course content requirements. The ethics course may be taken at any time; however, it must be completed prior to CPA certification.
After August 1, 2026:
- Pathway A requires the completion of a baccalaureate or graduate degree conferred by a Board-recognized educational institution;
- at least 120 semester hours of college coursework;
- at least 24 semester hours of upper-level accounting coursework, with 12 semester hours in specific accounting courses and 12 semester hours of selected accounting courses;
- at least 21 semester hours of upper-level business coursework; and
- a three-semester hour accounting or business ethics course meeting specific course content requirements. The ethics course may be taken at any time; however, it must be completed prior to CPA certification.
24.What are the education requirements of Pathway A to receive the CPA certificate?
Before August 1, 2026:
- a baccalaureate or graduate degree completed at a Board-recognized educational institution;
- at least 150 semester hours of college coursework;
- at least 27 semester hours of upper-level accounting courses, with 12 semester hours in specific accounting courses, and 15 semester hours of selected accounting courses;
- at least 21 semester hours of upper-level business courses; and
- a three-semester hour accounting or business ethics course meeting specific course content requirements. The ethics course may be taken at any time; however, it must be completed prior to CPA certification.
After August 1, 2026:
- a baccalaureate or graduate degree completed at a Board-recognized educational institution;
- at least 150 semester hours of college coursework;
- at least 27 semester hours of upper-level accounting courses, with 12 semester hours in specific accounting courses, and 18 semester hours of selected accounting courses;
- at least 21 semester hours of upper-level business courses; and
- a three-semester hour accounting or business ethics course meeting specific course content requirements. The ethics course may be taken at any time; however, it must be completed prior to CPA certification.
25.May CPA review courses be used to meet the education requirements for CPA certification?
An applicant under Pathway A may use a maximum of 6 semester hours of CPA Exam review coursework completed at a Board-recognized educational institution. However, the CPA review course may not be used to meet the accounting or business requirements.
This option is not available in Pathway B.
26.May an accounting or business internship course be used to meet the education requirements for CPA certification?
Yes. An applicant under the Pathway A may use a maximum of 6 semester hours of upper-level accounting or business internship coursework. If the applicant used 6 hours of accounting or business internship to meet the required 21 business hours, additional internship coursework cannot be used.
This option is not available in Pathway B.
CPA Exam and Certification Pathways for Texas Webinar
More Information
For more in-depth information, review the following Board Rules on the Texas Secretary of State website by referencing Subchapter C, Educational Requirements and Subchapter H, Certification.
• §511.56 Educational Qualifications under the Act to take the UCPAE
• §511.57 Qualified Accounting Courses to take the UCPAE
• §511.58 Definitions of Related Business Subjects
• §511.59 Qualifications for Issuance of a Certificate with Not Fewer than 120 Semester Hours
• §511.164 Qualifications for Issuance of a Certificate with Not Fewer than 150 Semester Hours
The Texas State Board of Public Accountancy Qualifications team is available to respond to your questions concerning the new pathway. We appreciate your request for information so that you can make decisions about courses to take and when to file an Application of Intent.
Our helpful Qualifications team is available to answer any questions you may have. Email exam@tsbpa.texas.gov or call (512) 305-7851.
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