As a certified public accountant (CPA) in Texas, it's essential to stay up-to-date on the state's continuing professional education (CPE) requirements to maintain your licensure. The Texas State Board of Public Accountant Examiners (TSBPAE) mandates CPE for all licensed CPAs to ensure they remain competent and knowledgeable in their field. In this article, we'll explore the Texas CPA CPE requirements, providing you with the information you need to stay compliant and informed.
The TSBPAE requires CPAs to complete 40 hours of CPE every two years, with a minimum of four hours in ethics. This requirement is designed to ensure that CPAs stay current with industry developments, regulatory changes, and emerging issues. Failure to meet these requirements can result in penalties, fines, or even license revocation. Therefore, it's crucial to understand the Texas CPA CPE requirements and develop a plan to meet them.
Texas CPA CPE Requirements: Overview
The Texas CPA CPE requirements are outlined in the Texas Administrative Code, Chapter 550. According to the code, all licensed CPAs must complete 40 hours of CPE every two years. This includes:
- 40 hours of CPE, including four hours of ethics
- 20 hours of CPE in accounting and auditing (A&A) topics
- No more than 10 hours of CPE in behavioral subjects (e.g., communication, leadership)
It's essential to note that CPAs who are newly licensed or have a change in license status may have different CPE requirements. For example, newly licensed CPAs may be exempt from the CPE requirements for the first reporting period.
CPE Reporting Periods
The TSBPAE has established a biennial CPE reporting period, which runs from June 1st to May 31st of every odd-numbered year. CPAs must report their CPE hours by June 30th of each reporting period.
| Reporting Period | Start Date | End Date |
|---|---|---|
| 2023-2024 | June 1, 2023 | May 31, 2025 |
| 2025-2026 | June 1, 2025 | May 31, 2027 |
Approved CPE Providers
The TSBPAE has approved several CPE providers in Texas, including:
- American Institute of Certified Public Accountants (AICPA)
- Texas Society of Certified Public Accountants (TSCPA)
- National Association of Certified Public Bookkeepers (NACPB)
CPAs can also obtain CPE hours from other providers, but they must ensure that the provider is registered with the TSBPAE and that the course is approved for CPE credit.
Key Points
- CPAs in Texas must complete 40 hours of CPE every two years.
- Four hours of ethics CPE are required.
- CPAs must report their CPE hours by June 30th of each reporting period.
- The TSBPAE has approved several CPE providers in Texas.
- CPAs can obtain CPE hours from other providers, but they must be registered with the TSBPAE.
CPE Course Content and Format
The TSBPAE has established guidelines for CPE course content and format. CPE courses must:
Be relevant to the practice of accounting or a related field
Be presented in a group setting or through self-study
Include an assessment of learning (e.g., quiz, exam)
Provide documentation of completion (e.g., certificate of completion)
CPE Ethics Requirements
The TSBPAE requires CPAs to complete four hours of ethics CPE every two years. This includes:
- Two hours of professional ethics
- Two hours of ethics in the context of accounting and business
CPAs can obtain ethics CPE hours through courses that cover topics such as:
- Professional conduct and ethics
- Confidentiality and objectivity
- Financial reporting and disclosure
Consequences of Non-Compliance
Failure to meet the Texas CPA CPE requirements can result in:
- Penalties and fines
- License suspension or revocation
- Additional CPE hours required to rectify the deficiency
CPAs who fail to report their CPE hours or provide false documentation may face disciplinary action.
Staying Compliant and Informed
To stay compliant and informed, CPAs can:
- Regularly review the TSBPAE's website for updates on CPE requirements
- Subscribe to CPE providers' newsletters and updates
- Attend CPE courses and conferences
- Maintain accurate records of CPE hours completed
By staying informed and compliant, CPAs can ensure they meet the Texas CPA CPE requirements and maintain their licensure.
What are the Texas CPA CPE requirements?
+CPAs in Texas must complete 40 hours of CPE every two years, including four hours of ethics.
How often do I need to report my CPE hours?
+CPAs must report their CPE hours by June 30th of each reporting period.
What are the consequences of non-compliance?
+Failure to meet the Texas CPA CPE requirements can result in penalties, fines, license suspension or revocation, and additional CPE hours required to rectify the deficiency.
