Texas CPE Requirements

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The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not consitute an endorsement by the Board as to the quality of our CPE programs. Our Texas sponsor approval number is: 009794.

Final authority for CPE rests with the Texas State Board of Public Accountancy. It is the responsibility of each CPA to verify whether CPE programs and sponsors meet Texas Board requirements. A summary of CPE requirements and a link to the Texas State Board of Public Accountancy website is provided below.

Basic concept: The purpose of CPE is to help ensure that licensees are able to serve the public in a competent manner. Licensees may participate in a variety of sponsored learning activities, such as "live classroom programs" or "self-study programs". The fundamental purpose of CPE is to increase the licensee's professional competence that benefits the public. Courses the board regards as increasing the licensee's professional competence include:

  • Technical courses pertaining to the profession of accounting such as, but not limited to, accounting, audit, tax, management advisory services, and other technical areas of benefit to a licensee and a licensee's employer(s); and
  • Non-technical courses such as, but not limited to, communications, ethics, behavioral science, practice management and advanced courses in foreign languages relating to accounting, which are of benefit to a licensee or a licensee's employer(s). Refer to §523.118 of this title (relating to Limitation for Non-Technical Courses).

Staff meetings or other settings that do not include technical issues that enhance a licensee's professional development can not be claimed for CPE credit.

A licensee may not claim more than fifty percent of the total CPE credit hours required from the non-technical area in a three year reporting period.

Renewal: Licenses for individuals have staggered expiration dates based on the last day of the individuals' birth month. The license will be issued for a 12-month period following the initial licensing period. At least 30 days before the expiration of an individual's license, the board shall send written notice of the impending license expiration to the individual at the last known address according to board records.

CPE Requirements: A licensee shall complete at least 120 hours of CPE in each three-year period, and a minimum of 20 hours in each one-year period. CPE, except as provided by board rule shall be offered by board contracted CPE sponsors. The exception to this requirement is an initial licensee, one who has been certified or registered for less than 12 months. The minimum of 20 credit hours per CPE reporting period must be as a participant in a qualified CPE program. To qualify the hours must be from a live classroom instruction or can be self-study if the licensee is claiming credit as provided for in §523.115 of this chapter (relating to Credits for Instructors and Discussion Leaders) and §523.116 of this chapter (relating to Authors of Published Articles and Books).

Ethics: A licensee must take a four hour ethics course that has been approved by the board pursuant to §523.131 of this title (relating to Board Approval of Ethics Course Content) every two years. Licensees shall report completion of the course on the annual license renewal notice at least every second year. Pacific Northwest Tax School does not currently offer a Board-approved ethics course.

Self Study: The Board permits licencees to obtain CPE through self-study programs which provide ongoing feedback for the participant regarding the learning process without substantial interaction of an instructor/facilitator. Acceptable self-study programs clearly define learning objectives and manage participants through the learning process by:

  • Requiring frequent response to questions that test for understanding of the material presented,
  • Providing evaluative feedback to incorrectly answered questions; and
  • Providing evaluative feedback to correctly answered questions.

The CPE sponsor will provide a certificate of completion upon successfully passing the final exam.

Self-study programs include the following:

  • Programs that are taken on the internet individually and involve the participant answering questions that test for understanding after each section of the course and passing a final exam to earn credit for the course. A certificate of completion is immediately received once the participant successfully passes the final exam.
  • Courses in which course materials are sent to a participant and after completing the course and the final exam, the participant sends the final exam to the sponsor either electronically or by mail for grading. The sponsor may send the grade either electronically or by mail to the participant.

Pacific Northwest Tax School offers online and correspondence courses that meet CPE requirements set forth by the Board.

Click here to visit Texas Board of Accountancy website

IRS Approved

IRS Approved Continuing Education Provider

Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA.

NASBA

Approved National Registry of CPE Sponsor

NASBA Sponsor #109290


Pacific Northwest Tax School is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

California

California

Pacific Northwest Tax School's courses fulfill continuing education requirements for California CPAs and IRS EAs.

Notice to California CRTPs: We are not currently offering CTEC-approved courses due to recent changes in CTEC's requirements.
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OR Board of Tax Practitioners

Pacific Northwest Tax School is a licensed vocational school regulated by the Oregon Higher Education Coordinating Commission. Our CPE programs are approved by the Oregon Board of Tax Practitioners.

TX State Board of Public Accountancy

Texas Sponsor #009794

The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.

NY State Board of Public Accountancy

Sponsor License #002479

The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor.

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