CPA Exam Education Qualifications

Overview of the Educational Requirements to Test and License for the CPA

Download Requirements

Below are the details of the educational requirements to test for the CPA exam and obtain your CPA license. These are updated as of January 2024. Note that the Texas State Board of Public Accountancy (TSBPA) has the final assessment of each applicant’s qualifications. You should review the most current rules on the TSBPA’s website at https://www.tsbpa.texas.gov/.

Overview

Note A: Additional 9 Cr. Hours of Accounting to Test: The additional 9 Cr. Hours of Accounting can be from any approved upper-level accounting class not to exceed 6 additional hours of financial/intermediate accounting or 9 additional hours of taxation, accounting information systems; or accounting data analytics; and 3 cr. hours of accounting independent study.

Note B: Business Hours: The 24 credit hours should be upper-level business courses with the exception that economics and statistics can be at any level. Students cannot use more than 6 credit hours in any one subject.

Note C: Total 150 college hours: The 150 college hours can include up to 3 hours of independent study and 6 hours of internship credit. For hours earned after completion of a Bachelor’s degree, note that these hours must be obtained from a recognized institution of Higher Education or from an approved set of accounting and business courses at approved Texas Community colleges only.

Note D: Total 150 college hours: The additional 6 Cr. Hours of Accounting needed to license can be from any approved upper-level accounting class, not to exceed 9 additional hours of taxation, 9 cr. hours of accounting data analytics; and 3 cr. hours of accounting independent study.

Research and Communication Courses:

Accounting Research and Analysis: As part of the required hours of accounting coursework needed to test (2) two semester hours are required in accounting research and analysis. The semester hours may be included in the accounting hour requirement. Courses may change over time.

Current Classes that count towards the research credit (As of 1/1/2024)

Course Number	Course Name	Research Credit Hours	Effective Start Date for Research Credit	Effective End Date for Research Credit
ACCT 3350	Fundamentals of Taxation I	1 cr hr – research	Fall 2023	currently still active
ACCT 4302	Accounting Research	1 cr hr – research	Fall 2021	currently still active
ACCT 4334	Auditing	1 cr hr – research	Fall 2011	currently still active
ACCT 6333	Advanced Financial Reporting	1 cr hr – research	Fall 2014	currently still active
ACCT 6334 – See Note	Auditing	1 cr hr – research	Spring 2022 – See Note Below	currently still active
ACCT 6356	Tax Research	2 cr hr – research		currently still active
ACCT 6392	Advanced Auditing	1 cr hr – research	Fall 2021	currently still active

Past courses that have counted towards the research credit in prior semesters / years

Course Number	Course Name	Research Credit Hours	Effective Start Date for Research Credit	Effective End Date for Research Credit
ACCT 3350	Fundamentals of Taxation I	1 cr hr – research	Fall 2012	Summer 2021
ACCT 3351	Individual Taxation	1 cr hr – research	Fall 2011	Summer 2012
ACCT 6350 – See Note	Fundamentals of Taxation I	1 cr hr – research	Fall 2012 – See Note Below	Summer 2021
ACCT 6351	Individual Taxation	1 cr hr – research	Fall 2011	Summer 2012
ACCT 6334 – See Note	Auditing	1 cr hr – research	Fall 2011 – See Note Below	Summer 2019
ACCT 6382	Advanced Internal Auditing	1 cr hr – research	Fall 2014	Summer 2021
ACCT 6373	Advanced External Auditing	1 cr hr – research	Fall 2015	Summer 2021

NOTE: ACCT 6334 – Auditing and ACCT 6350 – Fundamentals of Tax I have counted for research hours and communication hours at different times. Based on when you took the class it may satisfy different requirements for CPA eligibility. Also note that the graduate and undergraduate versions may be treated differently as well. Please review your class and dates carefully.