A Few Basics

The Texas State Board of Public Accountancy (TSBPA) is the state regulatory agency for public accounting in Texas. The State Board is the agency to contact with all official questions regarding CPA licensing, examination, continuing professional education (CPE) requirements, and enforcement. The State Board operates from the authority granted by the Public Accountancy Act.

The Texas Society of Certified Public Accountants (TSCPA) is a state nonprofit professional association and does not set nor regulate the requirements to become a Certified Public Accountant in Texas. TSCPA dedicates itself to preserving and elevating the public's trust and respect for the CPA certificate and the high ethical and moral standards it represents. The Society commits leadership and resources to enable its members to provide valued services to the public, employers and clients in a changing and complex world.

The American Institute of Certified Public Accountants (AICPA) is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.

Requirements for becoming a CPA varies in the United States. Every state and U.S. territory has somewhat different requirements for becoming a licensed CPA. Most states have education, examination and experience requirements and some have ethics requirements. The National Association of State Boards of Accountancy (NASBA) can assist international students who have questions about qualifying to sit for the CPA Exam, how current foreign credits will transfer, or about equivalency issues.