Becoming a Certified Public Accountant is a long and difficult process and is not for the faint of heart. Only the best of the best are able to become a CPA. In order to become a CPA in the state of Texas, there are several qualifications that you must meet first. These qualifications can be broken down into two sections: Exam Requirements and Certification Requirements. They are as follows:
You must meet these qualifications before you are eligible to take the CPA exam.
• Be of good moral character.
• Hold a Bachelors’ or higher degree from a Board-approved college or university, or an equivalent degree from a higher education institution located in another country as determined after Board approval.
• Must have finished 150 semester hours of college credit.
• Must have completed within the 150 credits, 30 semester hours of upper level accounting courses. (15 semester hours must be in traditional classes conducted face to face and must contain two credits of accounting or tax study and examination.)
• Complete 24 semester hours of upper level related business courses. (Must have two credits of business or accounting communications.)
• Complete a Board-approved 3 credit ethics course.
Before anything else, you must submit an Application of Intent to determine your eligibility to sit for the CPA examination.
According to Section 901.252 of the Texas Public Accountancy Act, the Board is obligated to make sure that each person that is engaged in public accounting meets a specific set of requirements in order to become certified. A person wishing to be certified must:
• Pass a background investigation.
• Pass the CPA Exam.
• Have worked at least one year full-time under the supervision of a currently licensed CPA.
• Score and 85% or higher on the Board’s Rules of Professional Conduct Examination, which will be mailed to the recipient after successful completion of the CPA exam.
• Apply for the issuance of the CPA certificate and pay the corresponding fee.
• Take the Oath of Office.
• Complete the Board-approved four-hour ethics course.
After all of these requirements have been met and completed, you will officially be a CPA in the state of Texas and well on your way to a successful career as an accountant.