How many CPE hours do Texas CPAs need?

Texas CPAs must complete 120 CPE hours in the 36-month rolling period immediately preceding their license renewal date. In addition, a minimum of 20 hours must be completed in each calendar year — you cannot front-load all hours in a single year.

When is the CPE deadline for Texas CPAs?

The Texas CPE deadline is the last day of each licensee's birth month, not December 31. Texas CPAs renew annually, and the CPE requirement covers the rolling 36 months immediately before that renewal date. Every CPA has a different deadline based on their birth month.

What are the ethics CPE requirements for Texas CPAs?

Texas CPAs must complete 4 hours of ethics CPE every 2 years. Critically, these ethics courses must be specifically approved by the Texas State Board of Public Accountancy (TSBPA) — courses approved by NASBA or other state boards do NOT automatically satisfy Texas's requirement. The ethics cycle operates independently from the 3-year CPE cycle. The 4 ethics hours count toward the overall 120-hour total.

Do Texas CPA ethics courses need to be NASBA-approved?

No — NASBA approval alone is NOT sufficient for Texas ethics CPE. Courses must be specifically approved by the Texas State Board of Public Accountancy (TSBPA). Check the TSBPA website at tsbpa.texas.gov for the current list of Board-approved ethics courses. This is one of the most common compliance mistakes Texas CPAs make.

What is the technical hours requirement for Texas CPAs?

At least 50% of total CPE hours (60 out of 120) must be in technical subjects. Technical subjects include accounting, auditing, tax, management advisory services, finance, economics, information technology, and regulatory ethics. Non-technical subjects (communication, leadership, management, behavioral ethics) are capped at 50% (60 hours maximum).

Can Texas CPAs carry over excess CPE hours to the next period?

No. Texas has a strict no-carryover rule. Excess CPE hours completed in one reporting period cannot be carried forward to the next 3-year period. All CPE must be completed within the required timeframe.

Is there a self-study limit for Texas CPA CPE?

Texas does not impose an overall cap on self-study hours. However, specific delivery methods have limits: nano-learning (very short courses in 10-minute increments) is capped at 50% of total hours; courses from non-registered sponsors are capped at 50% of total hours; instruction credit (teaching) is capped at 20 hours per calendar year (60 hours per 3-year period).

What happens if a new Texas CPA licensee is licensed for less than 12 months?

Texas CPAs who are licensed for less than 12 months in their first reporting period are not required to complete CPE for that initial period. The full CPE requirement begins in the second year of their license. However, the 4-hour biennial ethics requirement still applies independently.

Can retired Texas CPAs be exempt from CPE?

Yes. Texas CPAs who are at least 60 years old and affirm they have no association with public accounting practice may apply for retired status at license renewal. Licensees on retired status are exempt from CPE requirements. If a retired CPA re-enters the workforce, they must notify the Board, request a new renewal notice, pay applicable fees, and meet all CPE requirements for the period since retired status was granted.

How do Texas CPAs report their CPE to TSBPA?

Texas CPAs report CPE through the TSBPA Individual Licensee Portal at portal.tsbpa.texas.gov. CPE can be submitted throughout the year as courses are completed — you don't need to wait until renewal. The Board calculates your CPE requirement each business day, so you can monitor your remaining hours at any time.

Do Texas CPAs need to use Board-registered CPE sponsors?

Texas CPAs must complete at least 50% of their CPE hours from TSBPA-registered sponsors. The remaining 50% may come from non-registered sponsors. NASBA Registry members are also accepted. To verify whether a provider is registered, check the TSBPA sponsors list at tsbpa.texas.gov/sponsors.

What is the minimum CPE per year for Texas CPAs?

Texas CPAs must complete a minimum of 20 CPE hours per calendar year, even though the overall requirement is 120 hours per 3-year rolling period. You cannot complete 0 hours in year one, 0 in year two, and 120 in year three — the annual floor applies every year.

How does Texas's rolling CPE period work?

Unlike states with fixed calendar-year reporting periods, Texas uses a rolling 36-month window. Your CPE requirement is calculated based on the 36 months immediately preceding your individual license renewal date (the last day of your birth month). This means your 'CPE year' is unique to you and does not align with December 31 or any other universal date.

Is Texas a December 31 CPE deadline state?

No. Texas is NOT a December 31 CPE deadline state. Texas CPAs renew annually on the last day of their birth month, and CPE covers the rolling 36 months before that date. If you are a Texas CPA concerned about a December 31 deadline, check your specific renewal notice — your actual deadline is based on your birth month.

Texas CPA CPE Requirements — Complete 2026 Guide (Birth-Month Deadline)

120

Total hours per 3-year rolling period

Minimum hours per calendar year

Technical hours minimum (50%)

Ethics hours every 2 years (TSBPA-approved)

⚠️ Texas is NOT a December 31 deadline state. If you found this page searching for Texas Dec 31 CPE deadline, your actual deadline is the last day of your birth month. Every Texas CPA has an individualized renewal date. Check your TSBPA portal at portal.tsbpa.texas.gov to confirm yours.

How Texas CPE Deadlines Work

Texas uses a rolling 36-month reporting period tied to each CPA's individual birth month. Unlike states with a universal December 31 deadline, every Texas licensee has a unique deadline — the last day of the month in which they were born.

Your Texas CPA license renews annually on that date. At each renewal, TSBPA looks back over the previous 36 months and verifies you have completed 120 hours (with at least 20 in each calendar year). There is no universal "reset" date for Texas CPAs.

Example: If your birthday is in March, your CPE deadline is March 31 each year. Your rolling 36-month window at that point would cover April 1, three years prior through March 31 of the current year. CPE completed outside that window does not count.

The Annual 20-Hour Floor

Even though the total requirement is 120 hours over 36 months, Texas imposes a minimum of 20 hours per calendar year. This prevents CPAs from completing all their hours in a single year and doing nothing in the others. You must earn at least 20 hours in each of the three calendar years that overlap with your reporting period.

Core CPE Requirements

Total Hours & Reporting Period

120 CPE hours per 3-year rolling period (36 months immediately before your renewal date)
Minimum 20 hours per calendar year — cannot be waived or deferred
No carryover — unused hours from one period cannot apply to the next

Technical vs. Non-Technical Hours

Texas requires a balance between technical and non-technical subjects:

Minimum 60 hours (50%) must be technical: accounting, auditing, tax, management advisory services (MAS), attest, finance, economics, information technology (IT), and regulatory ethics
Maximum 60 hours (50%) non-technical: communication, leadership, management, behavioral ethics, behavioral science, business management, advanced foreign languages

Note on regulatory vs. behavioral ethics: Regulatory ethics (e.g., rules of professional conduct, state board rules) count as technical hours. Behavioral ethics (e.g., ethical decision-making frameworks, moral philosophy) count as non-technical hours. This distinction matters when tracking your balance.

Delivery Method Limits

Self-study: No overall cap — Texas does not limit the percentage of hours earned through self-study from registered providers
Nano-learning: Capped at 50% of total hours (60 hours max). Must be completed in 10-minute increments only
Instruction credit (teaching): Capped at 20 hours per calendar year (60 hours per 3-year period)
Authorship/publishing: Capped at 10 hours per calendar year
Non-registered sponsor courses: Capped at 50% of total hours (60 hours max)

Texas Ethics CPE — Critical Rules

Texas's ethics requirement has two rules that catch CPAs off guard:

⚠️ NASBA approval alone does NOT satisfy Texas ethics requirements. Ethics courses must be specifically approved by the Texas State Board of Public Accountancy. Search for Board-approved ethics courses at tsbpa.texas.gov/licensing/cpe-ethic-course.html before enrolling. A course approved only by NASBA, AICPA, or another state board will not count for Texas ethics credit.

Ethics Requirement Details

4 ethics hours required every 2 years
The biennial ethics cycle is independent from the 3-year CPE period — these two cycles do not align
The 4 ethics hours count toward the overall 120-hour total (they are not in addition to 120)
Courses must address professional ethics applicable to the practice of public accounting in Texas

Tracking Your Ethics Cycle

Because the ethics cycle (2 years) and the CPE period (3 years) are different lengths and start dates, Texas CPAs may need to complete ethics more than once within a single 3-year CPE period. Monitor both requirements separately in your TSBPA portal.

Approved CPE Providers in Texas

Texas requires that at least 50% of your CPE hours come from TSBPA-registered sponsors. The other 50% may come from non-registered sponsors, but these are subject to TSBPA audit and must still meet Board standards.

Who Qualifies as a Registered Sponsor?

Providers registered directly with TSBPA (annual registration fee: $400–$1,250 based on course volume)
NASBA Registry members — accepted by TSBPA as registered sponsors
Federal, state, or governmental agencies providing CPE at no charge (exempt from registration)
Accredited institutions of higher education

Verify your provider: Before enrolling in any CPE course, confirm the provider is TSBPA-registered at tsbpa.texas.gov/sponsors. For ethics courses, this step is even more critical because NASBA-only approval does not satisfy Texas ethics requirements.

What Happens if Texas CPAs Miss Their CPE Deadline?

Failing to complete CPE requirements by your renewal date puts your Texas CPA license at risk:

License lapse: If CPE is not completed, TSBPA may refuse to renew your license
Reinstatement requirements: Lapsed licensees must satisfy all outstanding CPE requirements before reinstatement, in addition to any applicable fees
Audit risk: TSBPA conducts random audits of CPE records. Licensees selected for audit must provide course certificates, provider confirmations, and documentation — keep records for at least 5 years after the reporting period
Board discipline: Knowingly misreporting CPE is a violation of professional conduct rules and may result in formal disciplinary action

Texas does not publish a formal cure period for missed CPE — contact TSBPA directly at 512-305-7853 or [email protected] if you are at risk of falling short.

Special Circumstances & Exemptions

New Licensees (Licensed Less Than 12 Months)

Texas CPAs who are licensed for fewer than 12 months in their first reporting period are not required to complete CPE for that initial period. The full 120-hour requirement and the 20-hour annual minimum begin in the second year of licensure.

Retired Status (Age 60+)

Texas CPAs who are at least 60 years old and are no longer engaged in the practice of public accounting may apply for retired status at license renewal. Licensees in retired status are exempt from CPE requirements while maintaining that status.

If a retired CPA re-enters accounting work, they must notify TSBPA, request a new renewal notice, pay applicable fees, and complete all CPE requirements for the period since retired status was granted.

Board-Granted Exemptions

TSBPA may grant case-by-case CPE exemptions to licensees who complete an affidavit indicating they are not employed in or associated with accounting (per 22 Tex. Admin. Code § 523.113). Contact TSBPA to determine if this applies to your situation.

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Texas CPA CPE Planning Guide

Find your renewal date
Log into the TSBPA Individual Licensee Portal at portal.tsbpa.texas.gov. Your renewal date (last day of birth month) and current CPE balance are shown on your dashboard.
Calculate your rolling window
Count back 36 months from your next renewal date. Only CPE completed within that window counts. Courses completed before the window — even if recently — do not apply.
Verify the annual 20-hour floor
Identify each calendar year that overlaps with your 36-month window. Confirm you have (or plan to complete) at least 20 hours in each. Adjust your plan if any year falls short.
Complete ethics CPE on schedule
Check when your biennial ethics requirement is next due at portal.tsbpa.texas.gov. Select only TSBPA-approved ethics courses. Complete your 4 hours well before the biennial deadline — do not confuse this with your 3-year CPE cycle.
Track technical vs. non-technical split
Keep a running tally of technical hours (should reach 60+) vs. non-technical hours (capped at 60). Most structured CPE courses — accounting, tax, audit, IT, finance — are technical. Leadership, communication, and soft-skills courses are non-technical.
Log CPE in the TSBPA portal as you go
Submit completed courses throughout the year at portal.tsbpa.texas.gov. TSBPA recalculates your balance each business day. Keeping records current avoids a last-minute scramble before renewal.

Texas vs. Neighboring States CPE Comparison

State	Total Hours	Reporting Period	Deadline	Ethics Req.	Self-Study Cap
Texas	120 hrs	3-year rolling	Last day of birth month	4 hrs / 2 yrs (TSBPA-approved)	None (nano-learning 50%)
Louisiana	80 hrs	2-year (Dec 31)	December 31	4 hrs / 2 yrs	None
Oklahoma	120 hrs	3-year (Dec 31)	December 31	4 hrs / triennial	None
New Mexico	120 hrs	3-year (Jun 30)	June 30	4 hrs / triennial	None
Arkansas	120 hrs	3-year (Dec 31)	December 31	4 hrs / triennial	None

Requirements subject to change — verify with each state board. Data current as of June 2026.

Official Texas CPE Resources

Always verify requirements directly with TSBPA — state board rules can change:

TSBPA Official Website Licensee Portal (Report CPE) Board-Approved Ethics Courses Registered CPE Sponsors CPE Exemption Form

Questions? Contact TSBPA Licensing: 512-305-7853 | [email protected]

Texas CPA CPE — Frequently Asked Questions

No. Texas CPAs do not have a December 31 deadline. Your CPE deadline is the last day of your birth month, and it falls every year. The CPE requirement covers the rolling 36 months before that date.

Texas requires a minimum of 20 CPE hours per calendar year, even though the total requirement is 120 hours over a 3-year rolling period. You cannot skip a year and make it up later — the annual floor applies every year.

No. Ethics courses for Texas must be specifically approved by the Texas State Board of Public Accountancy (TSBPA) — NASBA approval alone is not sufficient. Search for approved courses at tsbpa.texas.gov/licensing/cpe-ethic-course.html before enrolling.

No. Texas does not allow carryover of unused CPE hours from one reporting period to the next. All hours must be earned within the rolling 36-month window that precedes your renewal date.

Texas does not cap traditional self-study hours from registered providers. However, nano-learning courses (10-minute increments) are capped at 50% of total hours (60 hours max), and courses from non-registered sponsors are also capped at 50% of total hours.

Texas CPAs licensed for fewer than 12 months in their first reporting period are not required to complete CPE for that initial period. The full 120-hour requirement begins in the second year of licensure.

Log into the Individual Licensee Portal at portal.tsbpa.texas.gov and submit completed courses as you finish them. TSBPA recalculates your CPE balance each business day. You do not need to wait until renewal to report hours.

At least 50% of your 120 hours (60 hours minimum) must be in technical subjects: accounting, auditing, tax, MAS, finance, economics, IT, attest, and regulatory ethics. Non-technical subjects (leadership, communication, behavioral ethics) are capped at 60 hours.

Yes, but with limits. Instruction credit (teaching CPE) is capped at 20 hours per calendar year, which translates to a maximum of 60 hours per 3-year period. Credit is typically awarded at the same rate as the course length.

Missing your CPE deadline may result in TSBPA refusing to renew your license. Contact TSBPA licensing at 512-305-7853 or [email protected] immediately if you are at risk. Lapsed licensees must satisfy all outstanding CPE before reinstatement.

Texas requires 4 ethics hours every 2 years. The biennial ethics cycle operates independently from the 3-year CPE period — check your TSBPA portal to see when your ethics requirement is next due. It does not reset on December 31.

Yes, for up to 50% of your hours. Non-registered sponsors may provide up to 60 hours of your 120-hour requirement. The remaining 60+ hours must come from TSBPA-registered sponsors or NASBA Registry members. For ethics courses, only TSBPA-approved providers qualify regardless of registration status.

Yes. Texas CPAs aged 60 or older who are not practicing public accounting may apply for retired status and be exempt from CPE while on that status. If they return to work, they must catch up on all CPE for the period since retiring.