FAQ · unofficial
Texas CPA education requirements — FAQ
Short answers to the questions Texas accounting students actually ask, current to the August 1, 2026 rule changes. Numbers verified 2026-08-13.
Can I sit for the CPA exam before finishing 150 hours in Texas?
Yes. Since September 2023 you can sit with a bachelor's degree, 120 semester hours and the required accounting and business coursework. Since August 1, 2026 that includes 24 upper-level accounting hours (up from 21). The 150-hour rule still applies to classic Pathway A licensure.
What is Texas CPA Pathway B?
Pathway B is a second licensure route effective August 1, 2026: a bachelor's degree, 120 total semester hours, 27 upper-level accounting hours, 24 upper-level business hours that include a 3-hour ethics course, and two years of qualifying experience. It was created by SB 262 (2025).
How many upper-level accounting hours do I need?
24 to sit for the exam, 27 for licensure under Pathway B, and 30 under Pathway A. Each total includes 12 hours of specific accounting content areas; the rest come from selected upper-level accounting coursework.
Is an ethics course required?
For certification, yes — a 3-semester-hour Board-approved accounting or business ethics course. It is not required merely to sit for the exam. Under Pathway B the ethics hours sit inside the 24-hour business total; under Pathway A they are taken beyond the 21 business hours.
What does the official TSBPA evaluation cost, and how long does it last?
The Application of Intent costs $20 (check or money order) and produces the only official education evaluation. It expires two years after you file it unless you take at least one exam section in that window — which is why filing very early can waste it.
Do community college courses count toward the Texas CPA?
Narrowly. TSBPA recognizes community-college coursework for the exam only through five designated institutions — Austin CC, Houston CC, Lone Star College, Dallas College–Mountain View and San Antonio College — and per its guidance for candidates who already hold a degree. Ask TSBPA for the per-school recognized-course list before enrolling.
Does TSBPA accept ACE, DANTES/DSST, or StraighterLine credit?
No. TSBPA states that ACE, Prior Learning Assessment, DANTES, DSST and StraighterLine credits may not be used toward its education requirements.
What changed on August 1, 2026?
Three things: Pathway B licensure went live (120 hours + 2 years of experience); the accounting hours needed to sit for the exam rose from 21 to 24; and Pathway A's selected accounting pool widened from 15 to 18 hours (12 + 18 = 30 total).
Is CPAPath an official evaluation?
No. CPAPath is an unofficial preflight that maps courses you enter against published TSBPA requirements. Its thresholds are marked provisional pending expert verification, and only TSBPA makes binding decisions.
Is my transcript uploaded when I use the free preflight?
No — the analysis runs in your browser. The only upload happens if you explicitly tap “Save & continue later”, which stores that course list anonymously under a random link for 60 days, with no account or email attached.
Unofficial answers, last reviewed against TSBPA publications on 2026-08-13. Only the Texas State Board of Public Accountancy makes binding determinations. Deeper guides: Pathway B explained · community college credits · when to file your AOI. Or run the free preflight.
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