TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY (TSBPA)
Texas CPA CPE Requirements 2026: 120 Hours, Technical vs. Non-Technical & Ethics Rules
Texas CPA CPE Requirements at a Glance: Texas CPAs must complete 120 CPE hours every three years on a rolling basis tied to their birth month, with a minimum of 20 hours in each one-year reporting period (the 12 months ending the last day of your birth month). At least 60 hours must be technical subjects; no more than 60 hours may be non-technical. Ethics: a 4-hour TSBPA-approved ethics course every two years — NASBA approval alone does not qualify. Renewal: Annually, by the last day of your birth month. Courses must be from TSBPA-approved or NASBA-registered providers.
Last updated: October 2026 (reviewed against TSBPA rules)
TOTAL HOURS
120
every rolling 3-year period
ANNUAL MINIMUM
20
hours in each one-year reporting period
ETHICS
4
TSBPA-approved hours every 2 years
RENEWAL DEADLINE
Birth month
renew annually by the last day · $112 fee
Quick-Reference
Source: Texas State Board of Public Accountancy (TSBPA) – License Renewal & CPE; 22 Tex. Admin. Code §523.112 (hours), §523.118 (limits), and §523.130 (ethics).
| Requirement | Detail |
|---|---|
| Reporting Period | Rolling 3-year period ending on last day of birth month |
| Total CPE Hours Required | 120 hours per triennial rolling period |
| Minimum per Year | 20 hours in each one-year reporting period (12 months ending the last day of your birth month) |
| Ethics Requirement | 4-hour TSBPA-approved ethics course every 2 years |
| Technical CPE Minimum | At least 50% of total hours (60 of 120) must be technical |
| Non-Technical CPE Limit | No more than 50% of total hours (60 of 120) |
| Instructor Credit Limit | Maximum 20 hours per one-year reporting period |
| Authorship Credit Limit | Maximum 10 hours per one-year reporting period |
| Certification Program Limit | Maximum 50% of total hours per 3-year period |
| Nano-Learning Limit | Maximum 50% of total hours per 3-year period |
| Carryover | Not applicable — rolling period |
| License Renewal | Annually, by last day of birth month |
| Renewal Fee | $112 |
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Requirements summarized from state board guidance as of October 2026. Your state board has the final word. LearnCPE is a NASBA National Registry sponsor (ID 169843).
Overview of Texas CPA CPE Requirements
Texas CPAs are required to complete continuing professional education as a condition of maintaining an active CPA license. CPE requirements in Texas are regulated by the Texas State Board of Public Accountancy (TSBPA) and are structured around a rolling three-year reporting period — a system that differs meaningfully from the fixed biennial or triennial cycles used by many other states.
Texas is considered one of the more complex states for CPE compliance. In addition to the total hour requirement, Texas mandates a specific ethics course approved directly by TSBPA, enforces a cap on non-technical CPE hours, and limits the number of credits that can be earned through instruction, authorship, and certification programs. Understanding these rules in advance is essential to avoiding compliance problems at renewal time.
This page covers all current Texas CPE requirements for active CPA license holders, including total hours, ethics mandates, technical subject rules, credit limits, and renewal procedures.
How many CPE Hours do Texas CPAs Need?
Texas CPAs must complete 120 CPE hours during each rolling three-year period. Unlike states that use a fixed calendar-year cycle, Texas uses a rolling period tied to each licensee’s individual renewal date — specifically, the last day of the CPA’s birth month.
This means that at any given annual renewal, your CPE compliance is measured against the 36 months immediately preceding your renewal date. The clock doesn’t reset on a shared schedule — it rolls forward continuously based on your personal renewal timeline.
Annual Minimum Requirement
Within the rolling three-year period, Texas also requires a minimum of 20 CPE hours in each one-year reporting period — that is, each 12-month license period ending on the last day of your birth month, not the calendar year (22 TAC §523.112). You cannot complete all 120 hours in a single year and claim compliance for the others. Each 12-month period must have at least 20 hours documented.
This annual floor is one of the most common sources of compliance issues for Texas CPAs — particularly those who front-load their CPE in year one and fall short in subsequent years.
Practical Planning Tip
A straightforward approach is to target 40 hours per year, which distributes your requirement evenly across the three-year rolling window and ensures you exceed the annual minimum in every year. During busy season, even completing 20–25 hours keeps you on track without pressure.
Texas CPA Ethics CPE Requirements
Texas requires 4 hours of ethics CPE every two years. This is one of the most distinctive features of Texas’s CPE framework — the ethics requirement operates on its own two-year cycle, independent of the three-year rolling CPE period.
TSBPA Approval Is Required
Ethics courses for Texas CPAs must be approved directly by the Texas State Board of Public Accountancy. This is a critical distinction: a course that is approved only by NASBA or by another state board does not satisfy Texas’s ethics requirement. The course must appear on TSBPA’s list of approved ethics providers.
Ethics courses approved by TSBPA address professional conduct, ethical responsibilities, and compliance with TSBPA rules and regulations. The 4 ethics hours count toward your overall 120-hour triennial total.
Out-of-State Licensees
There is one notable exception to the Texas ethics requirement: a licensee who does not reside in Texas, has no clients in Texas, and is current with the ethics CPE requirements of their state of residence is not required to complete the Texas-specific ethics course. If you fall into this category, confirm your status directly with TSBPA before your renewal.
TSBPA-APPROVED · 4.0 CPE · $39.99
Ethics and Professional Conduct for Texas
LearnCPE offers a TSBPA-approved ethics course that satisfies Texas’s 4-hour requirement. It is available as a self-study course, accessible on any device, and your certificate is stored in your account upon completion.
Technical and Non-Technical CPE in Texas
Texas divides CPE subject areas into two categories — technical and non-technical — and sets a firm limit on how much of your requirement can come from non-technical sources.
Technical CPE
Technical CPE includes courses directly related to the accounting profession. Texas defines technical subjects broadly, including:
- Accounting and auditing
- Tax
- Management advisory services
- Economics and finance
- Information technology
- Regulatory ethics
- Other topics that directly benefit a licensee’s professional competence
At least 50% of your total CPE hours — 60 of the required 120 — must come from technical subject areas. Most CPAs find this threshold easy to meet naturally through their work-related CPE choices.
Non-Technical CPE
Non-technical CPE includes subjects that increase your ability to serve clients and employers in a broader professional capacity, but are not directly tied to accounting practice. Non-technical subjects include:
- Communications and writing
- Computer software and applications
- Behavioral ethics
- Behavioral science
- Business management and organization
- Leadership and management skills
Non-technical CPE is capped at 50% of total hours — no more than 60 hours of your 120-hour requirement may come from non-technical subjects in a three-year rolling period. Personal development courses that do not relate to your professional responsibilities do not qualify for CPE credit in Texas at all.
Texas CPE Credit Limits
Texas places specific caps on credits earned through methods other than completing courses as a participant. These limits apply within the three-year rolling period unless otherwise noted.
Instructor and Presenter Credit
CPAs who teach or present CPE courses may claim credit for preparation and presentation time, but instructor credit is capped at 20 hours in any one-year reporting period (22 TAC §523.115). The first time you present a program, you may receive up to three times the CPE credits approved for that program, subject to the 20-hour annual cap.
If you instruct the same course more than once, you may only claim credit for repeat presentations if the course material has undergone significant changes since the prior delivery.
Authorship Credit
CPAs who write or review published works — books, articles, or other professional publications — may claim CPE credit for that work, subject to a limit of 10 hours per year. Authorship credits must relate to the accounting profession and must be documentable.
Certification Program Credit
Texas allows CPAs to earn CPE credit by completing professional certification programs, such as:
- Certified Fraud Examiner (CFE)
- Certified Internal Auditor (CIA)
- Certified Financial Planner (CFP)
- Other related financial certifications and securities licenses
Certification program credits are capped at 50% of total hours — 60 hours maximum — per three-year rolling period.
Nano-Learning Courses
Short-format nano-learning courses (typically around 10 minutes in length) are permitted in Texas, but credit from nano-learning programs is capped at 50% of total hours — 60 hours maximum — per three-year period, regardless of subject (22 TAC §523.118). Non-technical nano-learning also counts toward the separate 50% non-technical cap.
University and College Courses
CPAs who complete accredited university or college coursework may claim CPE credit at the following rates:
- 1 semester hour of university credit = 15 CPE hours
- 1 quarter hour of university credit = 10 CPE hours
License Renewal
Texas CPAs must renew their license annually, by the last day of their birth month. License renewal and CPE completion are separate obligations — completing your required CPE does not automatically renew your license. You must also submit a renewal application and pay the applicable renewal fee.
Renewal Steps
Complete this process before the last day of your birth month:
- Log in to your TSBPA online account at tsbpa.texas.gov
- Confirm that all CPE credits for the prior 12 months have been reported
- Submit the license renewal application
- Pay the annual renewal fee (currently $112)
Annual vs. Triennial
It’s important to understand that while license renewal is annual, CPE compliance is measured over a rolling three-year window. Each year at renewal, TSBPA verifies that you have completed at least 20 CPE hours in the prior 12 months and that your rolling three-year total is on track toward 120 hours.
CPE Recordkeeping and Audits in Texas
Texas CPAs are responsible for maintaining documentation of all completed CPE. During the annual renewal process, you self-report your completed hours. If your license is selected for audit, TSBPA will request supporting records.
What to Keep
For every CPE course completed, retain the following:
- Delivery method (self-study, group live, webinar, etc.)
- Certificate of completion
- Course title and provider name
- TSBPA sponsor number or NASBA registry number
- Number of CPE credit hours awarded
- Field of study and whether the subject is technical or non-technical
- Date of completion
How Long to Retain Records
Retain CPE documentation for a minimum of four years, or for the full length of any period during which TSBPA could request an audit. LearnCPE stores all your certificates and completion records in your account dashboard, accessible at any time for audit purposes.
Consequences of Non-Compliance
Failure to meet Texas’s CPE requirements can result in:
- Inability to renew your active CPA license
- Suspension of your license
- Fines and disciplinary action by TSBPA
- Loss of ability to perform attest services
Texas does not offer automatic grace periods for CPE shortfalls. Plan ahead and complete your hours well before your renewal deadline.
Texas CPE Requirements for Out-of-State CPAs
Non-resident CPAs holding a Texas CPA license are generally subject to Texas’s CPE requirements, with one key exception related to ethics: licensees who do not reside in Texas, have no Texas clients, and are current with the ethics requirements of their state of residence are exempt from Texas’s specific 4-hour TSBPA ethics requirement.
For all other CPE requirements — total hours, annual minimums, and credit limits — non-resident Texas licensees should assume they are subject to the same rules as Texas residents unless they have confirmed otherwise with TSBPA directly.
If you are a CPA licensed in multiple states and are unsure whether your home state’s CPE rules satisfy Texas’s requirements, contact TSBPA before your renewal date to confirm your obligations.
Texas CPE Requirements for Newly Licensed CPAs
New Texas CPA licensees have modified CPE obligations for their initial licensing period. In certain initial licensing periods, CPE requirements may be reduced or not required at all, depending on the timing of licensure relative to the renewal cycle.
Because individual circumstances vary significantly for new licensees, the Texas State Board of Public Accountancy recommends that newly licensed CPAs confirm their specific initial CPE obligations directly with TSBPA rather than relying on general guidance.
Frequently Asked Questions – Texas CPA CPE
How many CPE hours do Texas CPAs need?
Texas CPAs must complete 120 CPE hours during each rolling three-year period, with a minimum of 20 hours in each one-year reporting period (the 12 months ending the last day of your birth month).
What is Texas’s ethics CPE requirement?
Texas requires 4 hours of ethics CPE every two years. The course must be approved directly by the Texas State Board of Public Accountancy (TSBPA). A course that is approved only by NASBA or by another state board does not satisfy Texas’s ethics requirement.
How does the rolling three-year period work in Texas?
Unlike states with fixed reporting cycles, Texas measures CPE compliance over the 36 months immediately preceding each licensee’s annual renewal date — which falls on the last day of the CPA’s birth month. The window rolls forward each year rather than resetting on a shared schedule.
How many non-technical CPE hours can I take in Texas?
No more than 50% of your total CPE — 60 of the required 120 hours — may come from non-technical subject areas in a three-year rolling period. At least 60 hours must be from technical subjects such as accounting, auditing, tax, finance, or information technology.
Can I complete all my Texas CPE through self-study?
Yes. Texas permits CPAs to complete all 120 required hours through self-study, provided the courses are from TSBPA-approved or NASBA-registered providers and meet TSBPA’s standards for content and delivery.
When do I need to renew my Texas CPA license?
Texas CPA licenses must be renewed annually by the last day of the licensee’s birth month. The renewal fee is currently $112. CPE must be reported and the renewal application submitted through the TSBPA online system before the deadline.
Does Texas allow CPE hour carryover?
Texas uses a rolling reporting period rather than a fixed cycle, so traditional carryover does not apply in the same way as in other states. However, hours completed in excess of the annual 20-hour minimum do count toward your rolling three-year total.
What are the instructor credit limits in Texas?
CPAs who teach CPE courses may claim a maximum of 20 credit hours in any one-year reporting period for preparation and presentation. Repeat instruction of the same course only qualifies for credit if the subject matter has changed enough to require significant additional study or research.
I’m licensed in Texas but live in another state. Do I still need the Texas ethics course?
Not necessarily. Licensees who do not reside in Texas, have no Texas clients, and are current with the ethics CPE requirements of their state of residence are exempt from TSBPA’s 4-hour ethics requirement. Confirm your specific situation with TSBPA before your renewal date.
What happens if I don’t complete my Texas CPE on time?
Failure to meet Texas CPE requirements can result in license suspension, fines, disciplinary action by TSBPA, and loss of ability to perform attest services. Texas does not offer automatic grace periods — complete your hours well ahead of your renewal deadline.
Complete Your Texas CPE with LearnCPE
LearnCPE offers NASBA-registered, self-study CPE courses accepted in Texas — including a TSBPA-approved 4-hour Texas ethics course. Affordable pricing, instant access on any device, and certificates stored automatically in your account.