Turning Challenges into Wins: How TXCPA Advocates for You

By Kenneth Besserman, JD, LLM, Director of Government Affairs & Special Counsel

The 2025 legislative session was a resounding success for the CPA and accounting profession in Texas. Texas was one of the leaders in the national and statewide movement to address the CPA pipeline. Senate Bill 262 created an additional pathway to CPA licensure. The bill requires:

• A bachelor s degree with the required accounting and business concentration
• Two years of work experience
• Passage of the CPA Exam

During the summer and fall of 2025, TXCPA worked closely with the Texas State Board of Public Accountancy (TXBPA), educators and our own members in addressing the proposed Board rules to implement the new pathways legislation. Much of the discussion centered around the number of accounting and business hours required for licensure under SB 262. The final rules adopted by the State Board will require:

• 27 hours of upper-level accounting
• 21 hours of business courses
• A three-hour semester course in accounting or business ethics course

The new rules became effective on October 10, 2025. While SB 262 does not become effective until August 1, 2026, students currently enrolled can elect to take advantage of the new pathway to licensure if their individual and education circumstances warrant such an election. You can read more about the State Board rules on licensing, Exam requirements and transition to the new pathway here and on the TXCPA website.

Just as important to the profession, Senate Bill 522 updated Texas s practice mobility statute, allowing CPAs licensed in other states to work in Texas if they meet their own state s requirements   via the 150-hour path, new bachelor s pathway or licensure before Dec. 31, 2024. TXBPA will verify that only properly licensed individuals have practice privileges, reinforcing public protection under the new individual-based mobility model.

In addition to passing landmark legislation, TXCPA worked closely with legislators to address growing efforts in Texas and across the U.S. to deregulate accounting and other professions. While extreme measures like eliminating state boards or licensing have not surfaced in Texas, TXCPA helped prevent hearings on problematic bills and ensured CPAs were removed from legislation that could have affected mobility.

Challenges Addressed by TXCPA s Advocacy

Our legislative wins directly address several critical challenges facing the CPA profession:

• The growing workforce shortage in the CPA pipeline
• Practice mobility for CPAs as requirements evolve nationwide
• Deregulatory efforts that threaten licensing and public protection
• Why the TXCPA PAC Matters More Than Ever

TXCPA Political Action Committee

TXCPA s legislative successes and efforts to protect the CPA license from ongoing deregulatory pressures would not be possible without an effective TXCPA Political Action Committee. TXCPA PAC is one of the most influential business PACs in Texas, giving CPAs a strong, unified voice at the Capitol. Broad member participation demonstrates to lawmakers the importance of the profession and strengthens our advocacy impact.

Increased participation, even reaching just 5 percent of our membership, will help safeguard the profession and prepare us for a successful 2027 legislative session. Investing in the PAC is an investment in your license. Click here to contribute today.

About the Author: Kenneth Besserman, JD, LLM, is TXCPA's Director of Government Affairs and Special Counsel.  Contact him at kbesserman@tx.cpa.

Thanks to the Sponsors of Today's CPA Magazine

This content was made possible by the sponsors of this issue of Today's CPA Magazine:

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