Licensure guide · unofficial

Texas CPA Pathway B, explained

For decades Texas licensure effectively meant 150 semester hours. Since August 1, 2026, there is a second door: Pathway B — the bachelor's degree you already have, 120 hours, more accounting up front, and two years of experience instead of one extra year of school.

Where Pathway B came from

Pathway B was created by SB 262 (89th Texas Legislature, signed May 8, 2025; TSBPA rules effective October 10, 2025; licensure route live August 1, 2026). It answers a national problem the profession has documented for years: the extra year of education is one of the biggest reasons students walk away from the CPA license. Texas now lets candidates trade a year of tuition for a year of supervised experience.

The three decisions, side by side

TSBPA keeps three related decisions separate: sitting for the exam, licensure via Pathway A, and licensure via Pathway B. Here is what each asks for:

RequirementSit for the examPathway A licensePathway B license

Total semester hours120150120

Upper-level accounting24 (incl. 12 specific)30 (12 specific + 18 selected)27 (12 specific + 15 selected)

Upper-level business2121 + separate 3-hour ethics24 — includes the 3-hour ethics course

Ethics courseNot required to sit3 hours, required3 hours, required (inside the 24)

Experience after graduation—1 year2 years

TSBPA exam requirements (PDF) · TSBPA certification requirements (PDF)

Who each route fits

Pathway B — you want to start your career (and earning) now, you can complete 27 upper-level accounting hours within your bachelor's, and you are comfortable with two years of qualifying experience under a CPA's supervision.
Pathway A — you are already heading into a master's or a 150-hour program, or your school's accounting track makes 30 upper-level hours natural. One year of experience instead of two.
Both start at the same exam: whichever door you pick later, you sit with 120 hours and 24 upper-level accounting hours.

Four mistakes the 2026 rules make easy

Planning around the old 21-hour accounting rule: since August 1, 2026, sitting for the exam requires 24 upper-level accounting hours, and the specific content expectations changed too.
Double-counting ethics: Pathway B's business total is 24 hours INCLUDING the 3-hour ethics course — it is not 24 business plus another 3 ethics.
Assuming community-college courses fill the upper-level accounting or business pools — TSBPA treats that coursework narrowly (see our community-college guide).
Treating any of these numbers as permanent: the rule packs that changed in 2026 can change again. Every number here carries the date it was verified.

Check your own numbers

Our free preflight evaluates the same course list against the exam, Pathway A and Pathway B rule packs side by side, and our AOI timing guide explains when the official $20 evaluation is worth filing.

Unofficial guide, last reviewed against TSBPA publications on 2026-08-13. Only the Texas State Board of Public Accountancy decides whether you qualify — verify current rules before relying on any number here.

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