CPA Exam FAQ

CPA Exam

Navigating the CPA Exam Application Process

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Finding other States’ CPA Exam and Licensing Requirements

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Candidate Bulletin: Information for CPA Exam Applicants

Essential guide to the entire process of becoming a CPA.

CPA Requirements (Texas)

On your way to Texas CPA: Video outlining accounting career options and the qualifications and requirements to get your Texas CPA license.


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Texas Qualification
  • What are the educational requirements needed to sit for the CPA exam in Texas?
  • In order to sit for the CPA exam in the state of Texas, you must meet the educational requirements as prescribed by the Texas State Board of Public Accountancy. These requirements state you must meet the following requirements: 1) hold a bachelor’s degree, 2) have 150 hours of total college credit, 3) have 30 hours of approved upper-level accounting course credit, 4) have 24 hours of approved business course credit, and 5) have 3 hours of approved accounting ethics credit.

    *Candidates are encouraged to visit http://www.tsbpa.state.tx.us for complete details.

  • What accounting courses offered at UTD are approved to count toward the 30 hours as prescribed in 3) above?
  • Currently, the following courses are on UTD’s approved list:

    Undergraduate
    Graduate
    ACCT 3322 Integrated Accounting Information Systems
    ACCT 3331 Intermediate Financial Accounting I
    ACCT 3332 Intermediate Financial Accounting II
    (course previously numbered as ACCT 4332)
    ACCT 3341 Cost Management Systems
    ACCT 3350 Fundamentals of Taxation
    ACCT 4334 Auditing
    ACCT 4336 Financial Statement Analysis
    ACCT 4337 Business Valuation
    ACCT 4342 Analysis and Design of Accounting Systems
    ACCT 6330 Intermediate Financial Accounting I
    ACCT 6332 Intermediate Financial Accounting II
    ACCT 6333 Advanced Financial Reporting
    ACCT 6334 Auditing
    ACCT 6336 Information Technology Risk Management
    ACCT 6337 Data Management
    ACCT 6338 Accounting System Integration and Configuration
    ACCT 6341 Planning, Control and Performance Evaluations
    ACCT 6342 Strategic Cost Management
    ACCT 6343 Accounting Information Systems
    ACCT 6344 Financial Statement Analysis
    ACCT 6345 Business Valuation
    ACCT 6350 Fundamentals of Taxation I
    ACCT 6353 Fundamentals of Taxation II
    ACCT 6351 Individual Taxation
    ACCT 6352 Corporate Taxation
    ACCT 6354 Partnership Taxation
    ACCT 6356 Tax Research
    ACCT 6362 International Accounting
    ACCT 6365 Governmental and Not-for-Profit Accounting
    ACCT 6377 Corporate Governance and Accounting
    ACCT 6380 Internal Audit
    ACCT 6382 Advanced Auditing
    ACCT 6383 Fraud Examination
    ACCT 6384 Analytical Reviews Using Audit Software
    ACCT 6385 Accounting System Integration and Configuration
    ACCT 6386 Governance, Risk Management and Compliance

    Accounting Research and Analysis: As part of the 30 hours of accounting coursework needed, two semester hours are required in accounting research and analysis. The semester hours may be included in the 30 hour accounting requirement. Both of the following courses must be taken to meet the board’s requirements for an integrated approach in accounting research and analysis.

    ACCT 4334/6334 Auditing
         and
    ACCT 3351/6351 Individual Taxation or ACCT 3350/6350 Fundamentals of Taxation I
         Or
    ACCT 6356 Tax Research

  • Can I take all of my upper-level accounting courses online?
  • No, the Board mandates that at least 15 of these hours must be taken in classes meeting regularly on the campus.

  • I see that some courses are offered at the undergraduate and graduate level. Can I take both the graduate and undergraduate version of the same class and have them both count towards the 30 hour requirement?
  • No, the Board states that credit will not be given for repeated courses or coursework.

  • What courses are recommended to help prepare for each part of the Uniform CPA exam?
  • While all ACCT courses will help to varying degrees with the four parts of the CPA exam, some suggested courses are listed below (list not all-inclusive):”

    Part
    Suggested Courses
    Financial Accounting & Reporting ACCT 3331 (UG), ACCT 3332 (UG), ACCT 6330 (GR), ACCT 6332 (GR), ACCT 6333 (GR), ACCT 6365 (GR)
    Auditing and Attestation ACCT 4334 (UG), ACCT 6334, (GR), ACCT 6335 (GR)
    Regulation ACCT 3350 (UG), ACCT 6350, (GR), ACCT 6355 (GR), ACCT 6370 (GR), ACCT 6335 (GR)
    Business Environment and Concepts ACCT 3341 (UG), ACCT 4342 (UG), ACCT 4336 (UG), ACCT 6341 (GR), ACCT 6343 (GR), ACCT 6344 (GR)

    For more information about the material tested in each part of the Uniform CPA examination, please visit the AICPA (American Institute of Public Accountancy, Becoming a CPA. (www.aicpa.org)

  • Can internship credit count toward the 30 hours of approved accounting coursework?
  • Yes, a 3-hour internship course may be used for approved accounting credit. The internship must be taken after 12 semester hours of upper division coursework is completed. All internships must be approved by ACCT faculty member, Art Agulnek, (axa022000@utdallas.edu, 972-883-4773, office 4.222) in advance.

  • Do all business courses count to meet the 24 hours needed as prescribed in requirement 4) above?
  • No. The board states that all related business courses taken must be upper division courses (except statistics and economics courses, in which any level may be used). In addition, no more than 6 hours may be taken in any subject area. The approved business subject areas are business law, economics, management, marketing, business communications, statistics, technical writing, finance and information systems or technology.

  • Required Communication Coursework:
  • As part of the 24 hours of business coursework needed, two hours of either accounting communications or business communications will be required. The following course(s) meet the Board’s requirements for a discrete (stand-alone) course in accounting communications or business communications:

    ACCT 3311 – Business Communications OR
    ACCT 6203 – Professional Accounting Communications

  • The last requirement prescribed above states that I need to take a three hour accounting ethics course. Does UTD offer this course?
  • Yes, ACCT 6335-Ethics for Professional Accountants meets the board definition of an ethics course. It can be taken in class or online.

  • What if I have additional questions about the CPA exam qualifications?
  • You should contact the Board directly with additional questions. Its website is www.tsbpa.state.tx.us or phone is (512) 305-7870.

  • CPA Advising Appointment
  • For additional information about UT Dallas’ courses or programs contact one of the ACCT faculty members or schedule a CPA appointment online by visiting GenBook.

  • CPA Advisors
  • Is the ethics class considered part of the 30 hours of upper-level accounting?
  • No, the ethics requirement is a separate requirement in addition to the 30 hours of upper-level accounting.