Additional Pathway to CPA Licensure

Published: May 25, 2025

Texas Governor Greg Abbott has signed SB 262 into law, establishing a new, alternative pathway to CPA licensure. 

State Capitol

AUSTIN (May 8, 2025/updated May 22) - SB 262 Signed into Law: New Pathway to CPA Licensure in Texas!

We’re excited to share a major legislative win for the CPA profession in Texas. Governor Greg Abbott has signed SB 262 into law, establishing a new, alternative pathway to CPA licensure. Under the new law, individuals may now become licensed CPAs by meeting the following requirements:

  • Earning a bachelor’s degree with the required accounting concentration
  • Completing two years of relevant work experience
  • Passing the CPA Exam

Texas is one of the first states in the nation to adopt this forward-thinking approach—an important step in strengthening the CPA pipeline and addressing workforce needs.

The pathways law will become effective with the start of the 2026 academic year, giving higher education the time to adjust their baccalaureate programs to accommodate the required accounting and business coursework needed for CPA licensure. The hard work now begins with the adoption and implementation of board 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. Like SB 522, Texas is the first large state to pass pathways legislation.

We extend our sincere thanks to TXCPA’s dedicated key persons, advocates, and members who contributed to this legislative success. Special recognition goes to Senator Charles Perry, CPA, and Representative Angie Chen Button, CPA, for their leadership and commitment to the profession.

Topics:

You May be Interested in

  • H.R. 1 and the Shifting Landscape for Texas CPAs
    What makes this bill especially significant is the way it reframes long-standing assumptions. The SALT deduction cap, for instance, looks different in a state without an income tax but with rapidly rising property values.
  • TXCPA Submits Comments on Proposed TSBPA Rules
    TXCPA recently submitted a formal comment letter to the Texas State Board of Public Accountancy (TSBPA) regarding proposed rules to implement Senate Bill 262, the new CPA pathways legislation. Read the full comment letter here
  • TXCPA Response to AICPA Exposure Draft on Token Operations Controls
    The Texas Society of CPAs’ Professional Standards Committee (PSC) recently submitted comments on the AICPA’s Exposure Draft – Proposed Criteria for Controls Supporting Token Operations: Specific to Asset-Backed Fiat-Pegged Tokens.
More News

Support the Next Generation

Donate to TXCPA scholarships and help aspiring accountants achieve their goals.

Scholarships