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, 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 current $118/yr base individual fee this computes to roughly $177 / $236 / $354 for the first three tiers.
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 →