If you hold a Texas CPA license, you need 120 CPE credits in every three-year period, at least 20 credits in every one-year period, and a board-approved, four-credit ethics course every two years. You renew every year by the last day of your birth month.
Below is every rule that matters, with a link to the regulation behind it.
Texas CPE at a glance
| Requirement | Rule |
|---|---|
| Total CPE | 120 credits per three-year period |
| Annual minimum | 20 credits in each one-year period |
| Ethics | Board-approved 4-credit ethics course every 2 years |
| Nano-learning | Up to 50% of required credits (60 of 120) |
| Non-technical | Up to 50% of required credits |
| Carryover | None |
| Renewal deadline | Annually, by the last day of your birth month |
| Records | Keep proof for your five most recent reporting periods |
| Regulator | Texas State Board of Public Accountancy (TSBPA) |
How the Texas CPE cycle works
Texas checks your CPE every year at renewal, looking back over two windows:
- The last 36 months: at least 120 credits.
- The last 12 months: at least 20 credits.
So you can’t do all 120 hours in one year and coast for two. Every year needs at least 20. And because the check happens annually, the three-year window moves forward each year. Credits from four years ago no longer count.
Unused credits don’t carry over.
New Texas CPAs: the phase-in
If you were just licensed, Texas phases the requirement in:
| Renewal | What you need |
|---|---|
| First license period (licensed less than 12 months) | No CPE requirement |
| First full 12-month period | No CPE requirement |
| Second full period | 20 credits in the preceding 12 months |
| Third period | 60 credits in the preceding 24 months (20 in the last 12) |
| Fourth period | 100 credits in the preceding 36 months (20 in the last 12) |
| Fifth period and later | 120 credits in the preceding 36 months (20 in the last 12) |
CPE you complete before your first full 12-month period doesn’t count toward the three-year requirement.
The Texas ethics requirement
Texas is stricter on ethics than most states:
- It has to be a Texas board-approved course. A generic AICPA ethics course doesn’t satisfy it. The TSBPA publishes the list of approved ethics courses.
- It’s four credits, every two years. Live courses must run as a single four-hour session, with breaks.
- It starts two years after your initial licensure. You report it on your annual renewal at least every second year.
Non-residents: if you live outside Texas, have no Texas clients, and are current on your home state’s ethics requirement, you’re exempt from the Texas course and can claim the exemption at renewal.
Course limits: what counts, and how much
Texas caps three kinds of CPE. Each cap is 50% of the credits required in a three-year period:
- Nano-learning: up to 50%.
- Non-technical subjects (communication, leadership, personal development and similar): up to 50%.
- Certification programs (for example CFP, CIA or CFE): up to 50%, and no more than 20 hours from any one certification program. The board adopted the 20-hour limit in September 2025.
Texas’s limitation rule doesn’t separately cap self-study, so on-demand courses from an approved sponsor count toward the full requirement.
CPE generally has to come from a board-authorized sponsor. You can claim credit from a non-registered sponsor, but only by filing the board’s form explaining why the course benefits you or your employer.
How much of your Texas CPE can be nano-learning?
Texas counts a nano-learning program (a lesson of about 10 minutes) as 0.2 credits, and lets nano-learning cover up to half of your requirement:
- Per three-year period: up to 60 credits, or 300 ten-minute lessons.
- Per year, on average: about 20 credits, or roughly 100 lessons. That’s two short lessons a week.
That alone covers the 20-credit annual minimum. Pair it with your ethics course and some standard-length technical CPE, and the 120-hour requirement stops being a December scramble.
How EverydayCPE fits: each EverydayCPE lesson is a 10-minute nano-learning program worth 0.2 CPE credits. EverydayCPE is registered with NASBA as a sponsor on the National Registry of CPE Sponsors (sponsor #169364). Your certificates are stored for you in case of an audit. EverydayCPE doesn’t offer the Texas board-approved ethics course.
Reporting and renewal
- When: you renew annually by the last day of your birth month. The renewal opens six weeks before your deadline.
- Where: through the TSBPA online services portal.
- Reporting CPE: you can report courses throughout the year as you finish them. You don’t have to wait for renewal. Courses are reported as technical, non-technical, or ethics.
Records and CPE audits
- Keep proof of completion for your five most recent reporting periods. The sponsor’s certificate or electronic record is your evidence.
- Each record should show the sponsor name and ID, course title, completion date, location (or “online”) and credits.
- The board can verify any CPE you report. If it asks, you must send the supporting evidence within a reasonable time.
Texas CPE FAQ
How many CPE hours do I need in Texas?
120 credits every three years, with at least 20 in each one-year period, including a board-approved four-credit ethics course every two years.
Does Texas accept nano-learning for CPE?
Yes, up to 50% of the credits required in a three-year period. Each nano program counts as 0.2 credits.
Can I use my AICPA ethics course for Texas?
Not for the Texas requirement. You need a TSBPA board-approved four-credit ethics course. Non-residents with no Texas clients who are current with their home state’s ethics rules are exempt.
Do extra CPE hours carry over in Texas?
No. Unused credits don’t carry over.
When is my Texas CPE due?
Your license renews every year by the last day of your birth month, and your CPE must meet the 36-month and 12-month tests at that point.
How long should I keep CPE certificates in Texas?
For your five most recent reporting periods.
Sources
- 22 Tex. Admin. Code §523.112: Required CPE Participation (hours, annual minimum, new-licensee phase-in)
- 22 Tex. Admin. Code §523.130: Ethics Course Requirements
- 22 Tex. Admin. Code §523.131: Ethics course standards
- 22 Tex. Admin. Code §523.118: Limitations of Courses (nano-learning, non-technical, certification caps)
- 22 Tex. Admin. Code §523.111: Required CPE Reporting (records, audits)
- 22 Tex. Admin. Code §523.142: Program Time Credit Measurement (nano credit)
- TSBPA: License renewal
- TSBPA: Board-approved ethics courses (L0015)
Last verified: October 17, 2026 · This page summarizes the rules for convenience. Always confirm with the Texas State Board of Public Accountancy before you renew.