Texas

Texas State Board of Public Accountancy
www.tsbpa.texas.gov/index.html

To sit for the Exam: at least 120 semester hours (or quarter-hour equivalent) of Board-recognized coursework and a baccalaureate or graduate degree. Effective after August 1, 2026, Pathway B (exam eligibility) requires a baccalaureate degree, at least 120 semester hours, at least 24 semester hours of upper-level accounting, and at least 21 semester hours of upper-level business coursework. Full CPA certification/licensing still requires 150 total semester hours, including additional accounting coursework and a Board-approved ethics course, within 36 months of passing the Exam — unless the candidate uses Pathway B (120 hours plus two years of work experience) instead.

Under the 150-hour track, experience requirements are completed alongside the additional coursework within 36 months of passing the Exam. Under Pathway B, two years of qualifying work experience substitute for the additional 30 hours.

Not yet independently verified by CARE — confirm with the board.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Texas's Pathway B (120 hours + 2 years' experience, in lieu of the 150-hour requirement) takes effect after August 1, 2026.

https://www.tsbpa.texas.gov/examindex.html — accessed 2026-09-30