To be eligible to take the uniform CPA examination, an applicant must:
(1) hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education; and
(2) complete at least 120 semester hours or quarter-hour equivalents in board-recognized courses, including at least 24 semester hours of accounting or equivalent courses as determined by board rule.
Official text of the Texas Occupations Code as published by the Texas Legislative Council.