Texas Accounting (CPA) CE audits & penalties

What happens if a certified public accountant misses CE requirements in Texas, and how the board checks compliance — sourced from the official board.

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A person who fails to pay the license renewal fee and any late fee before the first anniversary of the due date may renew only by application accompanied by all accrued fees plus the Board's direct administrative costs (Tex. Occ. Code § 901.408). The Board may not renew a license for an individual who has not earned the required CPE credits (22 TAC § 523.113).Verify with board

How compliance is checked

No audit process appears in the available data. Keep your certificates regardless — boards can request proof of completion at renewal or during an investigation.

Official source: TSBPA - Public Accountancy Act, Tex. Occ. Code ch. 901 (official)

⚠️Don't learn this the hard way. Penalties are set by the board and can change — verify against the official source before relying on this summary.

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