Texas CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / rolling 3 years
Annual minimum
20 hours/year
Ethics requirement
4 hrs Texas ethics every 2 yrs
Issued by
Texas State Board of Public Accountancy
Texas runs a rolling three-year total of 120 hours, but the word rolling is the catch: the board measures the most recent three years at any time, so there is no clean reset. Layered on top are a 20-hour annual floor and a Texas-specific ethics course that comes due on its own two-year cycle.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Texas license actually requires.
The base requirement: 120 hours over three years
The Texas State Board of Public Accountancy (TSBPA) requires 120 hours of CPE measured over a rolling three-year period. Unused credits do not carry over. Non-technical CPE is allowed but may not exceed 50% of the hours counted in the rolling three-year window.
The annual minimum and Texas-specific ethics
- You must complete at least 20 CPE hours in each one-year period - the three-year total alone is not enough.
- A 4-hour ethics course is required every two years, and it must be a Texas-specific course approved by the Board under Rule 523.131.
- Ethics courses approved only by NASBA or another state do not satisfy Texas unless they are also TSBPA-approved.
- Non-resident Texas CPAs may meet the ethics rule by affirming compliance with their home state's ethics requirement.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Your CPE reporting period and license renewal both end on the last day of your birth month. You can begin renewal about six weeks before the deadline; plan to finish your hours, your annual minimum, and any due ethics course before you file.
How CredTally keeps this on autopilot
- Track the rolling three-year 120-hour total and the 20-hour annual minimum side by side, so the rolling window never catches you short.
- A dedicated bucket for the Texas-specific ethics course on its own two-year clock.
- Store every completion certificate with its course, so a TSBPA audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your birth-month deadline.
Frequently asked questions
How many CPE hours does Texas require?
120 hours over a rolling three-year period, with a minimum of 20 hours each year.
What kind of ethics course satisfies Texas?
A 4-hour Texas-specific ethics course approved by the TSBPA, completed every two years. NASBA-only or other-state approvals do not count.
Can I carry over extra hours?
No. Texas does not allow carryover of unused CPE credits.
When does my reporting period end?
On the last day of your birth month, which is also your license renewal deadline.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — free