Texas CPA License Late Renewal: Late Fee and Grace Period

Less than two years. An expired individual license can still be renewed, at a higher fee, while it has been expired for less than two years.

• Late fee: A multiple of the normal renewal fee, by how long the license has been expired: 1.5 times for 90 days or less, 2 times for more than 90 days but less than one year, and 3 times for one year to less than two years. On the current $112 annual fee that works out to $168, $224 and $336 (our arithmetic; the rule states only the multiples).
• Practicing during the window: Not allowed. The statute says a person whose license has expired may not engage in activities that require a license until it has been renewed.
• After the window: The sources differ. The statute (Tex. Occ. Code 901.405(e)) says a license expired two years or more can't be renewed, and the person must meet the requirements for an original license, including the exam. The Board's rule (22 TAC 515.5(d)) says such a person may obtain a license by paying all renewal fees, including late fees. Ask the Board which path applies to you.

Sourcing note: The $112 base fee comes from the Board's 2024 fee announcement, not a codified fee schedule. The 22 TAC 515.5 text was read from the Secretary of State portal's on-screen rendering, which has no copyable text. (Last checked 2026-11-13.)