Modernizing CPA Licensure: Texas Takes the Lead, and the Nation Follows

Great news for all companies feeling the pinch of the qualified accountant shortage.
With the recent approval of S.B. 262, Texas is officially offering a more flexible pathway to CPA licensure starting August 1, 2026—aligning with broader national momentum led by AICPA and NASBA.

This change allows candidates to qualify with:

  • A bachelor’s degree in accounting (or equivalent coursework)
  • ✅ Two years of relevant work experience

without requiring 150 credit hours upfront.

Texas now joins other states exploring the “Experience, Education, and Examination” model, marking a pivotal shift in how we define CPA readiness.

Why this matters:

  • Improves reciprocity, making cross-state practice easier
  • Reduces barriers for aspiring professionals from underrepresented and economically constrained backgrounds
  • Prioritizes real-world experience, encouraging earlier entry into the workforce
  • Aligns with national initiatives to strengthen the CPA pipeline

But thoughtful implementation is critical:

  • Ensuring clarity on qualifying experience
  • Maintaining academic and technical rigor
  • Preserving consistency across state lines

What can companies do in the meantime?

Reforms like S.B. 262 are promising—but implementation takes time. While the future CPA pipeline builds, many companies still face immediate gaps in accounting leadership, technical expertise, and public company readiness.

This is where a good consulting firm (like our partner UltimVentures http://www.ultimventures.com) can help bring experienced talent to fill the gap—strategically and efficiently.

This reform isn’t about lowering the bar—it’s about creating a smarter, more inclusive path forward.

Let’s bridge the gap while building the future.

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