The 150-Hour Requirement for CPA Examination

The Texas State Board of Public Accountancy (TSBPA) has set the minimum educational requirements for taking the CPA examination at 150 hours. At least three hours of ethics is required. The course must be among those on the TSPBA approved list available on its website. Students aspiring to an accounting career should give serious consideration to pursuing the Master of Accountancy degree to enhance their potential for a successful career.

Accounting students should be aware that requirements to sit for the CPA examination in Texas may change at any time. CPA requirements are determined by the TSBPA. Students should visit the TSBPA website at http://www.tsbpa.state.tx.us/ frequently and check with their advisor on a regular basis to ensure that the courses they are taking will qualify them to sit for the CPA exam.

Students who have completed an undergraduate degree have four ways to meet the State requirement of 150 semester hours of coursework to take the CPA exam.

  
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Students with a major in accounting generally may qualify by taking additional undergraduate hours to accumulate a minimum of 36 semester hours in accounting and 21 semester hours in related business courses, and three hours of ethics.

Students may complete the Master of Accountancy Degree Program, and three hours of ethics.

Students may also complete a Master of Business Administration degree and accumulate at least 36 semester hours of accounting. The 36 hours should include the Accounting Foundation Courses (or their equivalents) as shown in the Master of Accountancy section plus an additional 12 hours of appropriate graduate or undergraduate accounting courses, and three hours of ethics.

Students who hold a bachelor's degree in a field other than accounting and who wish to qualify for the CPA examination may pursue a Post-Baccalaureate Certificate in Accounting. Candidates must complete a minimum of 36 semester hours in accounting and 21 semester hours in related business courses, and three hours of ethics..

   
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