Texas CPA License Reinstatement: What a Lapsed License Costs
If your Texas CPA license has already lapsed
What it actually takes to get a lapsed Texas CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
No flat fee -- a tiered multiplier of the base renewal fee under 22 TAC § 515.5: 1.5x if expired ≤ 90 days, 2x if expired 90 days–1 year, 3x if expired 1–2 years; at 2+ years (revocation-eligible) the licensee owes all accrued renewal + late fees for the lapsed period, not a simple multiple. At the $112/yr base individual fee (the most recent figure the Board has published) this computes to roughly $168 / $224 / $336 for the first three tiers -- recompute these if the base fee has since risen.
- 22 TAC § 523.112 requires a former licensee reinstating after revocation to 'report the minimum CPE credits missed' rather than a fixed extra/penalty hour count -- no flat figure exists in the rule text.
What triggers lapsed status: Individual licenses renew annually by the last day of the licensee's birth month. Missing that deadline triggers the escalating late-fee tiers above. Failure to complete renewal for 3 consecutive years lets the Board revoke the license under Tex. Occ. Code § 901.502(4); reinstatement after revocation requires Board action, not a simple late renewal.
See Texas's CPA license renewal deadline →