Texas CPA CPE Requirements
Most Texas CPAs know the headline number: 120 hours of continuing professional education over a rolling three-year period. Fewer pay close attention to the split behind it. The Texas State Board of Public Accountancy (TSBPA) limits how much of your CPE can come from non-technical subjects, and getting the mix wrong is one of the quieter ways a renewal goes sideways.
This guide explains what counts as technical, what counts as non-technical, and how to plan your hours so the math works out. If ethics rules are your main concern, the guide to Texas CPA ethics requirements covers that in depth. CPAs licensed in more than one state can compare rules in the ethics CPE by state guide. And if you need courses that fit your non-technical hours, take a look at these online ethics CPE courses.
The Basic Texas CPE Requirement
Texas requires 120 CPE hours in each three-year reporting period, with at least 20 hours completed every year. The period rolls forward and ends on the last day of your birth month, which is also your annual renewal date. Each year, the board looks back at your most recent three years, not a fixed block of time.
You also need a four-hour, board-approved ethics course every two years. One CPE credit equals 50 minutes of participation. Courses generally must come from a sponsor registered with the board, and you can find providers through the TSBPA CPE sponsor search.
The 50% Cap on Non-Technical CPE
Here is the rule that catches people. Under Board Rule 523.118, no more than 50% of the CPE hours required in a three-year period can come from non-technical courses. With 120 hours required, that means a maximum of 60 non-technical hours. The other 60 or more must be technical.
Pay attention to the wording. The cap is based on hours required, not hours earned. Taking 150 hours does not raise your non-technical allowance to 75. If you load up on leadership seminars and communication workshops, anything past 60 non-technical hours simply won’t count toward the requirement.
Technical hours have no ceiling. A CPA could earn all 120 hours in technical subjects and be fully compliant.
What Counts as Technical CPE in Texas
Board Rule 523.102 defines technical courses as those pertaining to the profession of accounting. The rule names accounting, attest, tax, management advisory services, economics, finance, information technology, and regulatory ethics. It also leaves room for other technical areas that benefit the licensee or employer.
That list is broader than many CPAs expect. Information technology is on it, so a course on cybersecurity controls or audit data analytics can land on the technical side. Finance and economics count too, which helps CPAs working in corporate finance, treasury, or FP&A roles.
Where Regulatory Ethics Fits
Regulatory ethics deals with the rules themselves. Think of the Texas Public Accountancy Act, board rules, professional standards, and independence requirements. Since regulatory ethics appears on the technical list, the four-hour Texas ethics course generally counts toward your technical hours. It does double duty, meeting the ethics rule while chipping away at your technical minimum.
What Counts as Non-Technical CPE
Non-technical courses are the ones that fall outside the technical definition but still make you a more capable professional. The rule lists communications, computer software and applications, behavioral ethics, behavioral science, and business management and organization. Advanced foreign language courses also qualify.
Presentation skills, managing a team, giving feedback, and learning a new software package all belong here. These subjects have real value. They just sit in the non-technical bucket.
One distinction is worth noting. Learning how to use spreadsheet or practice management software is usually non-technical. A course on IT general controls or system risk, on the other hand, fits the information technology category on the technical side.
Behavioral Ethics vs. Regulatory Ethics
Texas splits ethics into two kinds. Regulatory ethics is about the rules. Behavioral ethics is about people: why smart professionals rationalize bad choices, how pressure and loyalty bend judgment, and what makes someone speak up or stay quiet.
In Texas, behavioral ethics is non-technical. Case study courses built around real scandals usually fall here. Sheriff Consulting’s on-demand courses, for example, are registered under the Behavioral Ethics field of study and draw on stories like the Theranos scandal, FTX, and Boeing. They make good use of non-technical hours, but they do not replace the board-approved four-hour Texas course.
Who Decides How a Course Is Classified
Texas puts much of that call in your hands. According to the TSBPA’s CPE reporting guidelines, classification is based on the benefit of the course to your current area of employment, and the licensee makes the determination. A label from a course sponsor doesn’t automatically lock the course into one category for every CPA.
That flexibility cuts both ways. A tax partner taking a project management course would likely report it as non-technical. A CPA working in IT audit could reasonably report a systems course as technical. What matters is that you can defend your choice if the board asks. Keep certificates showing the course title, sponsor, date, field of study, and credit hours.
Other Limits That Shape Your Mix
The non-technical cap isn’t the only 50% rule in Texas. Nano-learning programs can make up no more than half of your required hours in a reporting period. The same limit applies to credit earned through certification programs such as the CFP or CIA. Courses from sponsors not registered with the board are also capped at half, and claiming them requires a separate board form.
The board limits credit for authoring and teaching as well. If those activities make up a large share of your hours, check the current rule before you report.
These limits don’t combine into one formula, but they can overlap. A CPA who earns a lot of credit from nano courses that also happen to be non-technical should check both caps.
How to Plan Your Hours
Work Backward From 60
Treat 60 technical hours as your floor and 60 non-technical hours as your ceiling. Tally each category across your current three-year window, not just this year. Because the period rolls, courses from two years ago still count today, while courses from four years ago have already dropped off.
Keep the 20-Hour Minimum in View
Being well ahead on your three-year total doesn’t remove the annual floor. You still need at least 20 hours every year. Cramming 120 hours into one year and coasting for two won’t keep you compliant.
Book the Ethics Course First
The four-hour board-approved course runs on its own two-year clock, so put it on the calendar before anything else. You can see which courses currently hold approval on the board’s ethics course page. Once it’s done, fill in the rest of your technical and non-technical hours around it.
Spend Non-Technical Hours on Purpose
Non-technical CPE shouldn’t be filler. Communication, leadership, and behavioral ethics are often the skills that turn a good CPA into a trusted one. With up to 60 hours available, pick courses you will actually learn from. If budget is part of the decision, this breakdown of ethics CPE pricing is a helpful reference.
Common Mistakes With the Technical Split
The most frequent error is treating all CPE as one pool. A CPA reaches 120 hours, files the renewal, and later learns that 70 of those hours were non-technical. Ten of them don’t count, and the CPA is suddenly short.
Another mistake is assuming any ethics course satisfies the Texas rule. Behavioral ethics programs are valuable, but only a board-approved course meets the four-hour requirement.
A third is losing track of the rolling window. Hours age out every year, so a comfortable total at your last renewal can quietly turn thin by the next one.
What About Retired or Exempt CPAs?
Licensees granted retired or disability status under board rules are not required to report CPE. The board may also grant exemptions case by case under Board Rule 523.113. Those cover situations such as not being employed, holding a job with no association with accounting, health reasons, and active military duty.
Returning from an exemption comes with a catch. When you no longer qualify, the board requires you to report enough CPE to comply, and those hours must be technical and include ethics. Exemption rules depend heavily on individual facts, so confirm your situation through the TSBPA license renewal page before relying on one.
