Texas CPA CPE Requirements 2026 — Complete State Guide
Texas CPAs must complete 120 CPE hours every 3-year reporting period, including 4 hours of ethics per year. This guide covers every Texas Board of Accountancy CPE requirement for 2026.
Texas CPAs must meet the CPE requirements set by the Texas State Board of Public Accountancy (TSBPA). The requirements are structured on a three-year rolling reporting period. Understanding what you need — and when — is essential for keeping your Texas CPA licence in good standing.
Texas CPA CPE Requirements at a Glance
- Total hours: 120 CPE hours per 3-year reporting period
- Annual minimum: 20 hours per year
- Ethics: 4 hours of ethics CPE per year (not per period — annual)
- Accounting and auditing: No specific A&A sub-requirement at the state level, but auditors must meet AICPA Yellow Book requirements if applicable
Texas Ethics CPE
Texas requires 4 hours of ethics CPE annually — this is an annual requirement, not spread across the 3-year period. The 4 hours must cover the Texas Rules of Professional Conduct or professional ethics generally. The Texas Society of CPAs (TXCPA) and NASBA-registered providers offer compliant ethics programmes. At least 2 of the 4 hours must relate to the TSBPA Rules of Professional Conduct or Texas-specific ethical standards.
Approved CPE Formats in Texas
Texas accepts all standard NASBA CPE delivery formats: group live seminars and conferences, group internet-based (live webinars), self-study with final assessments, nano learning (up to 1 credit), and university/college courses. Self-study programmes must include a final examination with a passing score. There is no Texas-specific cap on self-study hours.
CPE Reporting Period
Texas uses a three-year rolling reporting period tied to your licence renewal date. Track your CPE hours against both the annual minimums (20 hours/year, 4 ethics hours/year) and the three-year total (120 hours). New licensees have different requirements in their first partial reporting period — check TSBPA guidance for your specific situation.
Record Keeping
Keep CPE documentation for four years from the end of the reporting period. Records must include the provider name, programme title, delivery method, date(s), CPE hours, and your certificate of completion.
Frequently Asked Questions
Can I carry over Texas CPE hours? Texas does not allow carryover of hours beyond the annual minimum — you must still meet the 20-hour annual floor.
What if I only have a Texas licence? NASBA Registry providers are accepted. The TSBPA also maintains a list of pre-approved providers.
Further Reading
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