Learn CPE – CPA CPE Courses

Understanding Texas CPA CPE: Hours, Ethics, and More

Understand Texas CPA CPE: 120 hrs/3 yrs, 4 hrs ethics every 2 years, minimum 20 hrs annually, credit limits.

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Introduction

Texas requires a three-year rolling CPE period — meaning you must plan ahead. This page lays out how to satisfy Texas’s rules, including ethics, subject constraints, and verification.

Quick-Facts

ItemRequirement
Reporting Period3 years (rolling) Becker+2PICPA+2
Total CPE Hours Required120 hours Becker+1
Minimum per Year20 hours Becker+1
Ethics Requirement4 hours every 2 years Becker+1
Subject / Technical RulesNo state-level special subject requirements (beyond general) Becker
Carryover Allowed?Yes (depending on rollover rules) [To Verify]
Special NotesUp to 60 hours may come from non-technical courses Becker

Detailed Requirements

Reporting Period & Renewal Cycle
Texas operates on a rolling three-year CPE period that ends on your birth month annually.

Total & Annual Minimum Hours
You must earn 120 hours of CPE in each 3-year cycle, and at least 20 hours per year.

Ethics / State-Specific Ethics
Texas requires 4 hours of board-approved ethics every 2 years.

Subject / Technical / Specialty Hour Rules
Texas doesn’t impose additional state subject mandates (e.g. audit, government) beyond the general CPE framework.
However, Texas limits non-technical CPE to 60 hours of the 120 total (i.e. 60 hours max non-technical).

Carryover / Credit Limits / Format Limits
Carrying over unused hours is allowed within limits (to fill future cycles).
Non-technical course hours have a cap (60/120).

New Licensees / Prorated Periods
If newly licensed, your initial CPE requirement may be prorated.

Provider / Course Approval Guidelines
Courses must meet NASBA / state board standards. Texas expects providers to comply with recognized CPE standards.

Recordkeeping & Audit / Reporting
You’ll attest to completion on license renewal, and retention of records is required (generally 5 years).

Penalties / Extensions / Exemptions
Failure to comply can cause license renewal denial. Extensions or waivers may be available in hardship cases.

FAQs

  • Can I carry over excess hours?
    Yes, but within Texas’s carryover limits.
  • Do webinars / self-study count?
    Yes, if from approved providers and meeting standards.
  • What is the non-technical cap?
    Up to 60 hours may be non-technical (of the 120).
  • When do I renew?
    Renewal aligns with your birth month, annually.

Helpful Links

  • Texas State Board of Public Accountancy – CPE / renewal page
  • NASBA Registry — Texas CPE NASBA Registry