Texas CPA (Certified Public Accountant) Continuing Education Requirements
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
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.