AUGUST 2025

Next Steps and Rules for Additional CPA Licensure Pathway

Earlier this year, TXCPA advocated for and was instrumental in passing Senate Bill 262 which created an additional pathway to CPA licensure. This new pathway, which becomes effective on August 1, 2026, will allow a candidate to obtain a CPA license with a bachelor’s degree (with the required accounting concentration), two years of relevant work experience, and passage of the CPA Exam. Texas was one of the leaders in passing the new pathways legislation. As of August 2026, about half of the states also have new pathways legislation in place.

The legislative work and advocacy was the first step in expanding the CPA licensure pathways. The Texas State Board of Public Accountancy (TSBPA) has proposed rules for the implementation of SB 262. The rules are an important part of a candidate’s licensing experience, and the rules dictate the licensing framework that higher education institutions must implement.

TXCPA is actively engaged in developing the rules – attending and participating in State Board committee meetings and recommending changes and amendments to the proposed rules. TXCPA will soon submit a comment letter to the State Board with suggested improvements to the new pathways rules. Our suggestions will benefit higher education institutions, faculty, and the candidate experience. TXCPA is focusing our comments on the makeup of upper-level accounting and business courses that need to be completed in the new pathway, addressing the transition period between the current law and the new pathways law, internships, ethics courses, and the work experience requirement.

We encourage all members to review the proposed rules and provide any comments directly to the State Board before the comment period ends on August 25, 2026. Your participation in the rules process will help the State Board have a greater understanding of what is important to the profession and ensure that implementation of SB 262 impacts the profession and future CPAs positively.

TXCPA Secures Major Legislative Wins

JUNE 2025

By any standard, our legislative advocacy in 2025 has been a resounding success.

Our goal for the 2025 Texas Legislative session was nothing less than modernizing two statutes that govern the practice of accounting in Texas - both of which were signed into law in May. TXCPA took national leadership on these two issues, and as a result, is one of the first states to pass both mobility and pathways legislation — marking a major milestone for the profession. 

• Creating an Additional Pathway to CPA Licensure
  This new law creates an additional pathway to licensure for CPA candidates and takes full effect on Aug. 1, 2026. The hard work now begins with the adoption and implementation of state rules. TXCPA will work closely with the Texas State Board of Public Accountancy to develop rules that will properly implement the legislative intent of SB 262.

• Updating CPA Mobility
  This new law addresses CPA practice mobility and out-of-state practice privileges during this time of licensure change occurring in Texas and nationally. The new law takes effect on Sept. 1, 2025.

Many thanks and congratulations to TXCPA’s dedicated key persons, advocates, and members who contributed so substantially to this major legislative success. Getting both pieces of legislation passed and signed into law could not have happened without the support and leadership of Senator Charles Perry, CPA, and Representative Angie Chen Button, CPA.

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