A New Era for CPA Licensure in Texas

Texas has entered a new phase of CPA licensure with the implementation of Senate Bill 262 on August 1, 2026, creating an alternative pathway that allows candidates to qualify with 120 hours of education and two years of experience, alongside the traditional 150‑hour route. As the 2027 legislative session approaches, TXCPA is preparing to protect strong licensing standards, monitor deregulation efforts and engage newly elected lawmakers.

By Kenneth Besserman, JD, LLM

For the CPA profession in Texas, August 1, 2026, was more than just another date on the calendar – it marked the beginning of a new chapter. Senate Bill 262, enacted by the Texas Legislature in 2025, established an alternative pathway to CPA licensure, positioning Texas as one of the first states, and the first large state, to embrace a new approach to addressing the profession's workforce challenges.

The alternative pathway expands opportunities for aspiring CPAs while preserving the high standards and public trust associated with the CPA license. Beginning August 1, candidates can now become licensed through two pathways.

Traditional Pathway

Bachelor’s or graduate degree;
150 semester hours of college credit;
Pass the CPA Exam;
One year of qualifying work experience.

Alternative Pathway

Bachelor’s degree;
120 semester hours of college credit;
Pass the CPA Exam;
Two years of qualifying work experience.

By creating this alternative route, Texas has taken a significant step toward attracting and retaining talented individuals. The meaningful modernization of Texas CPA licensure preserves quality while expanding access to the profession. Importantly, as of August 2026, over 42 states have embraced an alternative pathway.

Additionally, Texas passed SB 522, which modernized and individualized CPA practice mobility. SB 522 became effective immediately upon the Governor’s signature in May 2025, thereby quickly preserving the ability of non-Texas CPAs to continue to practice in Texas.

SB 522 contained important language preserving the ability for CPAs licensed before December 31, 2024, to maintain their mobility and practice privileges. The language in SB 522 became model language for many states and the Uniform Accountancy Act committees as they address CPA mobility.

Preparing for the 2027 Legislative Session

TXCPA’s efforts were instrumental in working with the legislature to pass Senate Bills 262 and 522 and then we worked closely with the Texas State Board of Public Accountancy throughout the rulemaking process to help shape the final implementation. Even as we recognize these important achievements, attention is already turning to the next Texas legislative session, which begins in January 2027.

TXCPA will be monitoring professional deregulation efforts that are emerging across the country. Proposals that weaken licensing standards, reduce CPE requirements or diminish the authority of state boards of accountancy could threaten the value of the CPA license and practice mobility. Protecting the strength and reputation of the CPA license will remain a top advocacy priority.

The 2027 legislative session will bring both opportunities and challenges. During the 2026 election season and leading up to the 2027 legislative session, TXCPA will be building relationships with newly elected legislators and renewing existing relationships, educating them about the value of the CPA profession, strong licensing standards, and the important role CPAs play in serving the public and Texas businesses.

As TXCPA develops its 2027 legislative agenda, member input will be critical in identifying issues affecting the profession and opportunities to strengthen its future. Remember – if you have legislative ideas or an interest in advocacy, reach out to the Government Affairs team.

Texas CPA Advocacy at a Glance

✓ August 1, 2026 – Alternative CPA licensure pathway took effect

🏛 January 12, 2027 – 90th Texas Legislature convenes

👌January 26, 2027 – TXCPA Advocacy Day at the Capitol

🤝 Key Persons – Members serve as trusted resources to legislators

📢 Your Voice – Help protect the CPA license and advance the profession

TXCPA’s Key Person Program Needs You!

As Texas legislators prepare for the 2027 session, they need to hear directly from the professionals who understand the impact of public policy on businesses, taxpayers and the accounting profession. That's where TXCPA's Key Persons Program comes in.

Key Persons serve as trusted resources to elected officials, helping build understanding of issues affecting CPAs and protecting the value of the CPA license.

As a Key Person, you will:

Build relationships with state legislators and their staff;
Serve as a local advocate and subject-matter resource on CPA issues;
Respond to TXCPA Action Alerts when important legislation is being considered;
Attend legislative receptions and advocacy events;
Share insights and feedback on issues affecting your community and practice.

Your involvement will help TXCPA:

Protect the CPA license and practice mobility;
Advance solutions to CPA workforce challenges;
Ensure CPA perspectives are represented in legislative and regulatory discussions;
Strengthen the profession's influence on tax, business and licensing policy.

No Advocacy Experience Required - Whether you're a seasoned legislator contact or simply interested in becoming more engaged, TXCPA provides the information and support you need to be an effective advocate.

Make Your Voice Count - The 2027 legislative session is approaching and strong member engagement will be essential. Join the Key Persons Program and help shape the future of the CPA profession in Texas. Click here to learn more and volunteer.

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:

8amCPACharge

Accounting Biz Brokers

Accounting Practice Sales

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