If you plan to sit for the CPA exam in the State of Texas on July 1, 2011 or later, you will need to meet the following requirements by the time you apply to sit for the exam:
- A total of 150 semester hours of college credit
- 30 upper-division or graduate hours in accounting, including accounting research and analysis (beyond elementary such as ACC 311 and 312; no more than 12 hours in tax and no more than 12 hours in accounting systems)
- 24 upper-division or graduate hours in business, including business communications (economics and business statistics at any college level will count as upper division courses; no more than 6 hours from the same discipline)
- 3 hours of an approved ethics course (such as BGS 381L [formerly LEB 380.1] or LEB 380.17)
- Completion of your undergraduate degree (for integrated MPA students under the tax track, this includes your LEB electives)*
*Special note for integrated MPA students: completion of your undergraduate degree will not be reflected on your transcript until after you graduate. As a result, our office will provide an affidavit that will verify to the State Board that your BBA degree is complete. In order to receive this affidavit, we require that you have good academic standing for your MPA degree (your graduate overall GPA is a 3.00 or better, and your graduate accounting GPA is a 3.00 or better). Please note that this requirement is unique to the Integrated MPA program only.
All course requirements for sitting for the CPA exam must be completed BEFORE the time a candidate registers to take the exam.
Up to three hours of an internship course may be counted in the 30 hours of accounting (beyond elementary) required for taking the CPA exam, provided the internship complies with a number of detailed requirements specified by the Texas State Board of Public Accountancy. If the internship is in taxation, the hours are viewed as part of the taxation component of the accounting requirement. The maximum number of tax hours that can count in the 30 hours of accounting is 12. Likewise, a maximum of 12 hours of accounting systems courses, including management info systems, can count in the 30 required accounting hours.
If the internship course is counted toward the accounting or business hours for the CPA exam educational requirement, the internship hours cannot count towards the work experience requirement for obtaining the CPA license in Texas.
The MPA program has received an interpretation from the Texas State Board that BA 384T, ACC 381 and ACC 387.1 at The University of Texas at Austin are NOT viewed as elementary accounting and, thus, do count in the 30 hours of accounting.
Please visit the Texas State Board of Public Accountancy website for more details. If you have any questions about qualifying to sit for the CPA exam, please contact your MPA academic advisor.
Taking the CPA Exam in Other States
If you plan to sit for the CPA exam in a state other than Texas, please refer to that state board's CPA exam requirements, as requirements vary from state to state. Links to the state boards can be found on the National Association of State Boards of Accountancy website.