Texas CPA CPE Requirements (2026): 120 Hours Every 3 Years
Requirements Overview
Texas requires 120 hours of continuing professional education measured over a rolling three-year window that ends on the last day of the CPA's birth month. License renewal is annual, and each year requires a minimum of 20 hours. At least half of all CPE hours must be in technical subjects, with non-technical courses capped at 50%.
A 4-hour ethics course approved by the Texas State Board of Public Accountancy is mandatory every two years. The ethics provider must be registered with the Board. Out-of-state licensees with no Texas clients who are current with their home state's ethics requirements may qualify for an exemption from this course.
The rolling three-year structure means hours earned in any year remain valid for three years, effectively creating a built-in carry-over mechanism. However, the 20-hour annual minimum must still be met each year. All CPE providers must register with the Board; courses from non-registered sponsors are limited to 50% of the three-year total.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Board-Approved Ethics | 4 | Every other renewal | 4-hour board-approved ethics course required every 2 years. Providers must register with the Board. Out-of-state licensees with no Texas clients who are current in their state's ethics requirements may be exempt. |
Renewal Pathways
Exemptions
- Non-Resident Ethics Exemption — Out-of-state licensees with no Texas clients who are current in their state's ethics requirements may be exempt from the Texas ethics course requirement.Must have no Texas clientsMust be current with home state ethics requirements
- Non-Resident CPE Reciprocity — Non-resident licensees may satisfy Texas CPE requirements by meeting their principal place of business state's CPE requirements.Must maintain compliance with home state requirements
How You Can Complete Your CE
Texas CPE Rules & Limits
Details specific to Texas that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Texas uses a rolling three-year period ending on the last day of the CPA's birth month. Hours earned in any year within the rolling window count toward the 120-hour total. This rolling structure effectively allows carry-over within the three-year window, though each year requires a minimum of 20 hours.
- Rolling three-year CPE cycle ending on last day of CPA's birth month.
- Technical subjects must comprise at least 50% of total CPE hours.
- Non-technical courses capped at 50% of the three-year total.
- Instruction credit: maximum 20 hours per year (credit equals 3x presentation time).
- Published materials: maximum 10 hours per year.
- Nano Learning: maximum 50% of three-year total; requires 100% passing grade; only one-fifth credit (10 min) increments.
- Other certifications (CFP, CIA, CFE, etc.): maximum 50% of three-year total.
- University/college: 1 semester hour = 15 CPE hours; 1 quarter hour = 10 CPE hours.
- Partial credit (live/blended): minimum 1 full credit (50 min) initially, then one-fifth or one-half increments.
- Partial credit (self-study): minimum one-half credit (25 min) initially, then one-fifth or one-half increments.
Provider Requirements
All CPE providers must register with the Texas State Board of Public Accountancy. NASBA National Registry sponsors are accepted. Non-registered sponsor courses limited to 50% of hours in the three-year period.
Tips for Texas CPAs
- The rolling three-year window means smart scheduling can maximize your hours — complete extra hours in one year and they remain valid for three years.
- Ethics course providers must be registered with the Texas Board specifically. Verify registration before enrolling in any ethics course.
- Nano Learning is accepted but capped at 50% of the three-year total and requires a 100% passing grade on assessments.
- Instruction credit is limited to 20 hours per year at 3x presentation time. Published materials are capped at 10 hours per year.
Sources
Each figure on this page is taken directly from the Texas State Board of Public Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.