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Texas CPA Ethics CPE Requirement

4 hours of ethics CPE, every 2 years, for CPAs licensed in Texas.

TX State-specific course required QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cycleEvery 2 years
State-specific content Required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907
State sponsor ID007931

A four-hour ethics course every two years. All providers, including NASBA sponsors, must register with the Texas State Board.

Texas CPA ethics CPE questions

How many hours of ethics CPE do Texas CPAs need?

Four hours every two years. This runs on its own two-year cycle, independent of the three-year rolling period that governs your other 120 hours.

Does a NASBA-registered ethics course satisfy the Texas requirement?

Not on its own. The course must be approved directly by the Texas State Board of Public Accountancy and appear on its approved list — approval by NASBA or by another state board is not sufficient.

When is my Texas CPE due?

Licences renew on the last day of your birth month, annually. The CPE reporting period ends on that same date across a three-year rolling period.

Do the ethics hours count toward my 120 hours?

Yes. The four ethics hours count toward the overall triennial total.

I am licensed in Texas but live and practise elsewhere — do I still need this?

Possibly not. A licensee who does not reside in Texas, has no Texas clients, and is current with the ethics requirements of their state of residence is not required to complete the Texas ethics course.

How do I check whether a Texas ethics course is Board-approved?

The course must appear on the Texas State Board of Public Accountancy's list of approved ethics courses. Provider registration with the Board is not the same thing as course approval, so confirm the specific course is listed before relying on it.

Board of Accountancy

Texas State Board of Public Accountancy

Visit the Board website ↗

NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.