Texas CPA CPE Carryover: Can Extra Hours Roll Forward?
See how we verify every figure on this site.
Verified 2026-11-13
CPE Carryover
No carryover
No. The Board's renewal page says you need 120 hours of CPE every three years "with no carryover of unused credits."
Source of record
TSBPA license renewal page; 22 TAC 523.112
TSBPA license renewal page →
22 TAC 523.112 →
What the rule says
You need 120 hours of CPE every three years, including at least 4 hours of Texas-specific Ethics every two years, with no carryover of unused credits.
How many CPE hours does Texas require? →
Missed Texas's renewal deadline? What happens next →