Texas CPA CPE Requirements

How to reach the regulator directly.

Texas State Board of Public Accountancy
333 Guadalupe, Tower 3, Suite 900
Austin, Texas 78701-3900

Tel: (512) 305-7844
Fax: (512) 305-7875

Email: licensing@tsbpa.state.tx.us

The regulator's own published rules and related resources.

Texas State Board of Public Accountancy

The total continuing education hours required.

120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Annual Requirement:

Effective February 6, 2013: A licensee shall complete at least 120 hours of CPE in each three-year period, and a minimum of 20 hours in each one-year period.

Effective February 6, 2013: CPE, except as provided by board rule, shall be offered by board-contracted CPE sponsors.

Prior to February 6, 2013: A minimum of 20 credit hours per CPE reporting period must be as a participant in a qualified CPE program. To qualify the hours must be from a live classroom instruction or can be self-study if the licensee is claiming credit relating to Instructors and Discussion Leaders.

Ethics Course Requirements:

A licensee must take a four CPE credit ethics course that has been approved by the board every two years. The licensee shall report completion of the course on the annual license renewal notice at least every second year.

• Note: February 8, 2010: CeriFi has confirmed with the TX Board that if another course in ethics is taken which does not qualify as TX ethics, it may be claimed as non-technical.

A licensee must take the ethics course in a format approved by the Board (refer to "General Characteristics of Approved Education” [Types of Learning Programs] below).

Prior to January 1, 2005: Every licensee must take a board approved two hour ethics course on the Board's Rules of Professional Conduct every three years. Licensees shall report completion of the course on the annual license renewal notice at least every third year.

Non-Technical Course Limitation:

Effective October 7, 2009: A licensee may not claim more than 50 percent of the total CPE credits required from the non-technical area in a three-year reporting period.

• Note: CeriFi has confirmed with the TX Board that a licensee reporting CPE after October 7, 2009 can claim any combination of "technical" and "non-technical" for any annual period, as long as for the 3-year period, there is no more than 50% non-technical activities.
• May 2013: Note from Texas Board: Related to New Licensees with a 20- or 60-hour total requirement: According to TX rules, a licensee could take all nontechnical courses (20 hrs) in year one, as long as he ends up with at least 50 hours of technical courses by the end of year three [when the 100-hour total requirement is in place]. Stated by the TX Board another way: "A new licensee may have their first year be all non-technical, so long as in the next two years, no more than 30 more non-technical hours are reported. For the first three years you are allowed up to 50 hours from non-technical sources."
  • May 2013: Note from CeriFi: To accommodate the Board's interpretation noted above, new licensees with a 20- or 60-hour requirement will not be limited by the 50% non-technical cap.
• May 2013: Note from the TX Board: The TX Board does not include the the Board approved 4-hour ethics course into the technical or non-technical categories but classifies it under its own category. The 4-hour course does count towards the 120-hour requirement. Therefore, if a CPA takes the 4-hour ethics course then they must take an additional 116 hours of CPE, which at least 50% (or 58 hours) must be technical.
  • May 2013: Note from CeriFi: To accommodate the Board's interpretation noted above, the four credits earned toward the 'Ethics Course' will not be counted as either technical or non-technical on the Texas Status Report. If more than four credits are added to the Texas 'Ethics Course' category, they will be considered non-technical.

Effective February 17, 2008 through October 6, 2009: A licensee may not claim more than fifty percent of the total CPE credit hours required from the non-technical area in any reporting period.

Non-Registered Sponsor Limitation:

Effective February 6: 2013: Licensees may not claim more than 50 percent of the total CPE hours from non-registered sponsors in any three-year reporting period. (Refer to “Method of Reporting” [Credit from Non-Registered Sponsors] below.)

Prior to February 6, 2013: Licensees may not claim more than fifty percent of their hours from non-registered sponsors (limited to 20 hours each one-year period).

• Note: CeriFi was informed by the TX Board that this was an annual cap because the Board did not wish licensees to gain more than 20 hours a year from non-registered sponsors.

Nano-Learning Program Limitation:

Effective March 29, 2017: A licensee may not claim more than 50 percent of the total CPE credits required in a three-year reporting period from nano-learning programs. (Refer to “General Characteristics of Accredited Education / [Types of Learning Programs]” below for more details on nano-learning programs.)

CPE for Non-CPA Owners:

Rescinded on October 7, 2020: This section applies only to non-CPA owners who are residents of this state. (a) Each non-CPA owner of a licensed CPA firm shall complete 120 hours of CPE in each three-year period with a minimum of 20 hours in each one-year period. These hours shall be reported on the required board forms. The failure of any non-CPA owner of a licensed CPA firm to complete and report such CPE shall be grounds for revoking the firm's license on the grounds that the owner is not qualified. (b) The board will accept CPE that is offered or accepted by organizations or regulatory bodies issuing professional designation used by the non-CPA owner. All other CPE must be provided by board-accepted CPE sponsors or be otherwise approved by the board, provided however, that the board reserves the right to reject any claimed CPE. (c) Each non-CPA owner, prior to, or within 60 days of, acquiring any ownership interest in a licensed CPA firm, shall complete an exam on the board's Rules of Professional Conduct and complete a board-approved ethics course. (d) Each non-CPA owner must take a four hour ethics course that has been approved by the board every two years. The non-CPA owner shall report completion of the course on the required board forms at least every second year. (e) The board has the right to verify any CPE hours reported. A firm shall provide the board all information required for this verification, and the firm shall be responsible for its non-CPA owner's cooperation with the verification.

• Note from CeriFi: The CPE requirement for non-CPA Owners was rescinded on October 7, 2020.

How the reporting cycle is structured.

Triennial.

A licensee shall complete at least 120 hours of CPE in each three-year period, and a minimum of 20 hours in each one-year period.

When a reporting cycle begins.

First day of the month following the licensee's month of birth.

How completed credits are reported to the regulator.

Annual license renewal form.

To receive or retain a license, a licensee shall earn and is responsible for the accurate reporting of the required CPE credits for the reporting period.

Licensees reporting CPE must document their participation and retain evidence of that documentation for the five most recent reporting periods, including:

1. sponsor name and identification number;
2. title or description of content, or both;
3. date(s) of completion;
4. location; and
5. number of CPE credits.

Updated March 29, 2017: Evidence of completion is the certificate or electronic record supplied by the sponsor. The board may verify CPE reported by licensees and licensees shall submit the supporting evidence to the board within a reasonable amount of time, if such data is requested.

Credit from Non-Registered Sponsors:

Credit hours earned from sources other than registered sponsors should be submitted on the appropriate form, "Claiming Continuing Professional Education Credits from a Non-Registered Sponsor," justifying the reason the CPE credit hours are being claimed and the benefit to the licensee or the licensee's employer.

The renewal or reporting deadline.

Last day of the licensee's month of birth.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

The board may not grant exemptions from the requirement to report CPE credits completed. A licensee must report CPE credits on the license renewal form, even if the number reported is zero.

Updated August 7, 2014: A licensee who fails to comply with the provisions of this chapter ("Continuing Professional Education"), may be subject to disciplinary action under the Act.

Updated August 7, 2014: A licensee who fails to report the minimum required CPE credits will be subject to suspension and his certificate may be revoked for failing to report the minimum required CPE credits for three consecutive years.

Updated August 7, 2014: A former licensee whose certificate or registration has been revoked for failure to pay the license fee and who makes application for reinstatement shall pay the required fees and penalties and must complete the minimum CPE credits missed.

Updated August 7, 2014: The board may initiate disciplinary action as authorized in the Act if it finds evidence of falsification, fraud, or deceit in CPE documentation.

Reduced or prorated requirements for a first renewal.

Prior to License: A candidate applying for certification or registration must complete a board-approved four hour ethics course designed to thoroughly familiarize the applicant with the board's Rules of Professional Conduct no more than two years (prior to March 29, 2017, six months) prior to submission of the application. Proof of completion of this course must be submitted with the application.

• Note: June 7, 2012: CeriFi has confirmed with the TX Board that for new licensees, the 4 hours of ethics is not required until the third full licensing year. After that, the 4-hour Board-approved ethics is required every other year.

The exception to the requirement of 120 hours of CPE is an initial licensee, one who is paying the license fee for the first time.

CPE requirements for the issuance or renewal of a license are as follows:

1. Licensees who have been certified or registered for less than 12 months do not have a CPE hour requirement. The first license period begins on the date of certification and ends with the last day of the licensee's birth month.
2. To be issued a license for the first full 12-month license period, the licensee does not have a CPE requirement. CPE earned prior to the first twelve-month license period will not be applied toward the three-year requirement.
3. To be issued a license for the second full 12-month period, the licensee shall report a minimum of 20 CPE hours. The CPE credits shall be completed in the 12 months preceding the second year of licensing.
4. To be issued a license for the third full 12-month license period, the licensee shall report a total of at least 60 CPE credits that were completed in the 24 months preceding the license period. At least 20 CPE credits of the requirement shall be completed in the 12 months preceding the third year of licensing.
5. To be issued a license for the fourth full 12-month period, the licensee shall report a total of at least 100 CPE credits that were competed in the 36 months preceding the license period. At least 20 hours of the requirement shall be completed in the 12 months preceding the fourth year of licensing.
6. To be issued a license for the fifth and subsequent license periods, the licensee shall report a total of at least 120 CPE credits that were completed in the 36 months preceding the license period, and at least 20 hours of the requirement shall be completed in the 12 months preceding the fifth year of licensing.

Rules for professionals licensed elsewhere.

Effective June 5, 2019: A non-resident licensee seeking renewal of a license in Texas shall be determined to have met the CPE requirement by meeting the CPE requirements for renewal of a certificate/license in the state in which the licensee's principal place of business is located.

Effective June 5, 2019: Non-resident licensees shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement to that effect during the renewal process of this state.

Effective June 5, 2019: If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate/license, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in Texas.

Ethics:

Updated February 6, 2013: A person who does not reside in the state of Texas, who has no clients within this state, and who is current with the ethics course requirements of his state of residence is not required to take the ethics course mandated. A person meeting these requirements may claim an exemption.

Who may be excused from all or part of this requirement.

The board shall not issue or renew a license to an individual who has not earned the required CPE credit hours unless an exemption has been granted by the board.

Updated March 29, 2017: The board may consider granting an exemption from the CPE requirement during the period for which the exemption is requested on a case-by-case basis if:

1. a licensee completes and forwards to the board an affidavit indicating that the licensee is not employed; or
2. a licensee completes and forwards to the board an affidavit indicating no association with accounting. The affidavit shall include, as a minimum, a brief description of the duties performed, job title, and verification by the licensee's immediate supervisor. For purposes of this section, the term "association with accounting" shall include the following:
   1. working, providing oversight of accounting, or supervising work performed in the areas of financial accounting and reporting; tax compliance, planning or advice; management advisory services; accounting information systems; treasury, finance, or audit; or
   2. representing to the public, including an employer, that the licensee is a CPA or public accountant in connection with the sale of any services or products involving professional accounting services as defined in the Rules of Professional Conduct, §501.52(22) of this title (relating to Definitions), including such designation on a business card, letterhead, proxy statement, promotional brochure, advertisement, or office; or
   3. offering testimony in a court of law purporting to have expertise in accounting and reporting, auditing, tax, or management services; or
   4. providing instruction in accounting courses; or
   5. for purposes of making a determination as to whether the licensee fits one of the categories listed in this clause and clauses (i) - (iv) of this subparagraph, the questions shall be resolved in favor of including the work as having an association with accounting.
3. a licensee not residing in Texas, who submits an affidavit to the board that the licensee does not serve Texas clients from out of state;
4. a licensee shows reasons of health, certified by a medical doctor, that prevent compliance with the CPE requirement. A licensee must petition the board for the exemption and provide documentation that clearly establishes the period of disability and the resulting physical limitations;
5. a licensee is on active military duty during the period for which the exemption is requested, and files a copy of orders to active military duty with the board; or
6. a licensee shows reason which prevents compliance that is acceptable to the board.

RETIRED OR DISABILITY STATUS:

A licensee who has been granted the retired or disability status is not required to report any CPE credits.

Retired status. A licensee who is at least 60 years old and has filed a request on a form prescribed by the board stating that he has no association with accounting work for compensation may be granted retired status at the time of license renewal. An individual who has been granted retired status and who reenters the workforce in a position that has an association with accounting work for which he receives compensation automatically loses the retired status. A CPA who serves on a Board of Directors, Board of Trustees, or in a similar governance position is not eligible for retired status unless the service is provided without compensation and for a charity, civic, or similar non-profit organization. Upon reentry into the workforce under such conditions, the individual must notify the board and request a new license renewal notice and:

1. pay the license fee established by the board for the period since he became employed;
2. complete a new license renewal notice; and
3. meet the CPE requirements for the period since he was granted the retired status as required by §523.113(1)(B)(ii) of this title (relating to Exemptions from CPE).

Disability status. Disability status may be granted to an individual who submits to the board a statement and a notarized affidavit from the licensee's physician which identifies the disability and states that the individual is unable to work because of a severe ongoing physical or mental impairment or medical condition that is not likely to improve within the next 12 consecutive months. This status may be granted only at the time of license renewal.

1. Disability status is immediately revoked upon:
   1. the CPA reentering the workforce in a position that has an association with accounting work for which he receives compensation; or
   2. the CPA serving on a Board of Directors, Board of Trustees, or in a similar governance position unless the service is for a charity, civic, or similar non-profit organization.
2. Upon reentry into the workforce under such conditions, the individual must notify the board and request a new license renewal notice and:
   1. pay the license fee established by the board for the period since he became employed;
   2. complete a new license renewal notice; and
   3. meet the CPE requirements for the period (pursuant to §523.113(1)(B)(ii) of this title).

A licensee who has been granted the retired or disabled status is not required to report any CPE hours.

A licensee who no longer meets the eligibility requirements for an exemption under this section or no longer qualifies for retired or disability status shall be required to report sufficient CPE credits to be in compliance. CPE credits shall be earned in the technical and ethics area as required by the Board.

Ethics Requirement for Retired, Permanent Disability, or Other Exempt Status:

A licensee granted retired, permanent disability, or other exempt status is not required to complete the ethics course during the licensee's exempt status. If the exempt status is no longer applicable, the licensee must complete an ethics course approved by the board and report it on the annual license renewal notice.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Breakdown of Specific Requirements:

Effective October 7, 2020: CPE for Non-CPE Owners: The CPE requirement for non-CPA Owners was rescinded on October 7, 2020.

Requirements for Non-Residents:

Effective June 5, 2019: A non-resident licensee seeking renewal of a license in Texas shall be determined to have met the CPE requirement by meeting the CPE requirements for renewal of a certificate/license in the state in which the licensee's principal place of business is located.

Effective June 5, 2019: Non-resident licensees shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement to that effect during the renewal process of this state.

Effective June 5, 2019: If a non-resident licensee's principal place of business state has no CPE requirements for renewal of a certificate/license, the non-resident licensee must comply with all CPE requirements for renewal of a certificate in Texas.

March 29, 2017: The TX Board revised numerous CPE regulations. Significant changes included:

1. Introduction of Blended Learning and Nano-Learning program formats.
2. Expanded definitions for Technical and Non-Technical Courses.
3. New CPE credit calculations:
   1. Live and blended learning programs: A minimum of one full credit must be awarded initially, but after the first credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on).
   2. Self-study: A minimum of one-half credit must be awarded initially, but after the first full credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, and so on).
   3. Nano learning: Credits must be awarded only as one-fifth credit (0.2 credit). A 20-minute program would have to be produced as two stand-alone nano learning programs
4. Nano-Learning Program Limitation: A licensee may not claim more than 50 percent of the total CPE credits required in a three-year reporting period from nano-learning programs.
5. Successful Completion of Certification Programs: A licensee may not claim more than 50 percent of the total CPE credits required in a three-year reporting period from the successful completion of certification programs, such as a Certified Financial Planner, Certified Internal Auditor, Certified Fraud Examiner, other related financial certifications, and/or related financial securities licenses.
6. Other text changes/updates to clarify language and define the new program formats.

For more details on these changes, refer to sections above prefaced with “Effective March 29, 2017” or “Updated March 29, 2017.”

Standards of Approval of CE Activities:

The third bullet of the ethics course content requirements was updated:

1. Updated January 1, 2016: 15% on the board's Rules of Professional Conduct with special focus on recent changes in those rules and including information on the peer assistance available to Texas CPAs, CPA candidates and accounting students with alcohol, substance abuse, depression, stress or other mental health issues through the Accountants Confidential Assistance Network (ACAN); and

Reporting Method / Enforcement:

Effective August 7, 2014: The TX Board made minor updates to the rule language related to "Disciplinary Actions Related to CPE" and "Required CPE Reporting."

Breakdown of Specific Requirements:

Effective February 6, 2013: Annual Requirement: A licensee shall complete at least 120 hours of CPE in each three-year period, and a minimum of 20 hours in each oneyear period. [Note: This annual requirement can be met with 20 credits in any format: live, self study, teaching, publishing.]

Requirements for Non-residents:

Effective February 6, 2013: A person who does not reside in the state of Texas, who has no clients within this state, and who is current with the ethics course requirements of his state of residence is not required to take the ethics course mandated. A person meeting these requirements may claim an exemption.

General Characteristics of Accredited Education:

Effective February 6, 2013: The total CPE credit hours for a continuous program cannot exceed the actual time spent in the program.

Effective February 6, 2013: The TX Board has revised descriptions of "live programs" and "self-study programs."

Credit for Teaching and Repeat Credit / Credit for Writing:

Effective February 6, 2013: If claiming CPE credit under this section [i.e., teaching and/or writing/publishing], 50 percent of the credit hours reported must be as a participant in a qualified CPE program in any three-year reporting period.

Credit for Writing:

Effective February 6, 2013: Up to 10 credit hours in any one-year reporting period may be claimed for preparation of such publications.

Credit for Self-Study Education:

Effective February 6, 2013: A minimum of three pre-testers must be used to determine the CPE credit for the course.

Standards of Approval of CE Activities:

Effective February 6, 2013: Ethics Course Content Requirements: To meet the objectives of the ethics course content requirements above (i.e., subsection (a) of this section), a course must be four hours in length and its components should be approximately:

1. 25% on ethical principles and values;
2. 25% on ethical reasoning and dilemmas;
3. 15% on the board's Rules of Professional Conduct with special focus on recent changes in those rules; and
4. 35% on case studies that require application of ethical principles, values, and ethical reasoning within the context of the board's Rules of Professional Conduct.

Record of Attendance:

Effective February 6, 2013: In order to support the reports required of participants, the sponsor of group or self-study programs shall retain the following records:

1. record of participation, e.g., sign-in sheet reflecting the credit hours earned by each participant including those who arrive late or leave early;
2. course program including recommended credit hours;
3. documentation as required by §523.140 (refer to "Standards of Approval of CE Activities" above) and:
   1. all promotional materials;
   2. date(s); and
   3. location.
4. instructor(s), including resume or biography;
5. evaluation of program (refer to "Course Evaluations" below);
6. pre-test data for self-study courses; and
7. all final exams completed by participants for self-study courses.

Effective February 6, 2013: Documentation shall be retained for five years from the date the program is completed.

Credit for Teaching and Repeat Credit:

Effective August 11, 2010: Instructors cannot claim credit for teaching courses which are determined introductory level by the college or university.

Breakdown of Specific Requirements:

Effective October 7, 2009: A licensee may not claim more than fifty percent of the total CPE credit hours required from the non-technical area in a three year reporting period.

Effective February 17, 2008: A licensee may not claim more than fifty percent of the total CPE credit hours required from the non-technical area in any reporting period.

General Characteristics of Accredited Education:

Effective February 17, 2008: One-half CPE credit increments (equal to 25 minutes) are permitted after the first contact hour has been earned in a given learning activity.

Effective February 17, 2008: Licensees may not claim more than fifty percent of their hours from non-registered sponsors.

Effective February 17, 2008: Licensees may participate in a variety of sponsored learning activities, such as "live classroom programs" or "self-study programs."

1. "Live programs" are those educational processes that are designed to permit a participant to learn a given subject through interaction with an instructor and other participants either in a classroom or conference setting or by using the internet which includes the following:
1. Workshops, seminars, and conferences with substantial interaction by a qualified instructor/facilitator. A sponsor will issue certificates of completion at the end of the class for participants who attended the entire program.
2. "Blended programs or interactive computer programs" include:
1. "Group self-study" programs that are based on self-study materials presented in a group format with substantial interaction from a qualified instructor who is responsible for answering participant's questions or who leads the discussion of individual topics presented in the materials.
2. "Webinar" is a program that is a web cast and the participants are led by a discussion leader/facilitator that interacts with the web cast instructors. Sponsors will issue certificates of completion at the end of the class.
2. "Self-study programs" provide ongoing feedback for the participant regarding the learning process without substantial interaction of an instructor/facilitator.
1. This type of program clearly defines learning objectives and manages the participant through the learning process by:
1. requiring frequent response to questions that test for understanding of the material presented: providing evaluative feedback to incorrectly answered questions; and
2. providing evaluative feedback to correctly answered questions.
2. Sponsor will provide a certificate of completion upon successfully passing the final exam.
3. Self-study programs include the following:
1. programs that are taken on the internet individually and involve the participant answering questions that test for understanding after each section of the course and passing a final exam to earn credit for the course. A certificate of completion is immediately received once the participant successfully passes the final exam.
2. courses in which course materials are sent to a participant and after completing the course and the final exam, the participant sends the final exam to the sponsor either electronically or by mail for grading. The sponsor may send the grade either electronically or by mail to the participant.

Credit for Teaching and Repeat Credit:

Effective February 17, 2008: Instructors cannot claim credit for teaching entry level accounting courses.

Course Evaluations:

Effective February 17, 2008: Evaluations should consist of evaluation forms or questionnaires upon completion of the program.

Effective February 17, 2008: Sponsors are responsible for collecting evaluation forms from CPA participants.

Credit for Self-Study Education:

Effective April 11, 2007: Self-study programs should be pre-tested to determine average completion time. Revocation of Approved Provider Status:

Effective November 29, 2006: A sponsor that has had its registration terminated or has voluntarily surrendered its registration may apply for reinstatement after the first anniversary of the date of termination.

Effective November 29, 2006: A sponsor that requests reinstatement may do so by submitting a completed application and paying the fee. The application for reinstatement must be accompanied with a list of the course(s) proposed to be offered. From that list the board will select one or more courses that must successfully pass the review pursuant to Sponsor Review Program, before any course can be offered.

Breakdown of Specific Requirements:

Effective January 1, 2005: A licensee must take a four hour ethics course that has been approved by the board every two years. Licensees shall report completion of the course on the annual license renewal notice at least every second year. For the license renewal due in 2007, every certificate or registration holder must have taken and reported a 4-hour ethics course approved by the board.