CPE requirements for CPAs
Texas CPA CPE Requirements
Checked against the NASBA Registry and the Texas State Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Texas CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years, and the course must be Texas-specific. All 120 hours may be earned through self-study. Sponsors must be registered with the Texas board. The reporting period ends on the last day of your birth month, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every two years · Texas-specific
- Self-study
- No limit
- sponsor must register with the board
- Period ends
- Last day of birth month
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Texas CPAs need?
Texas CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: Ends on last day of the CPA's birth month, over a three year rolling period.
NASBA Registry wording: 120 hours, with a minimum of 20 per year.
What is the Texas ethics CPE requirement?
Texas requires 4 hours of ethics every two years. The course must be Texas-specific, and the provider must be registered with the Texas board.
NASBA Registry wording: 4 hour ethics course every 2 years. Providers offering ethics courses must register with the Board.
Does Texas limit self-study CPE?
Texas places no limit on self-study CPE, so all 120 hours may be earned through self-study courses. CPE sponsors must register with the Texas board.
When is Texas CPE due?
The reporting period ends on the last day of your birth month, every year (rolling 3-year total).
License renewal: Last day of birth month annually.
There is no grace period.
Can Texas CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Texas require hours in particular subjects?
Subject-area requirements: Non-technical no more than 50%.
Are there other Texas CPE limits?
- Instruction: 20 hours maximum per year. Instruction of an introductory level college course is not accepted.
- Nano Learning: 50% maximum in a three year reporting period. For nano learning, a passing grade is 100%.
- Non-Technical Courses: 50% maximum in a three year reporting period.
- Other Certifications: 50% maximum in a three year reporting period for 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.
- Published Materials: 10 hours maximum per year for authors and reviewers of published articles and books.
What other Texas CPE policies apply?
- CPE Reciprocity: A non-resident licensee may meet Texas' CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Texas' CPE requirements.
- Provider Approval: All providers, including NASBA sponsors, must register with the Board.
- 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. Licensees may not claim more than fifty percent of their hours from non-registered sponsors in any three year reporting period.
Does Pacific CPE count toward Texas CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Texas accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses. Texas also requires CPE sponsors to register with the Texas board; check the board's sponsor list before relying on any provider.
Texas requires a board-approved ethics course. Pacific CPE does not currently offer one for Texas; see the Texas State Board of Public Accountancy for its list of approved ethics providers. Pacific CPE courses still count toward the other 116 hours.
Sources
- NASBA Registry: Texas CPE requirements · revised 4/17/2023
- Texas State Board of Public Accountancy: CPE requirements · the board's own page
- Texas State Board of Public Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Texas (revised 4/17/2023) and the Texas State Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.