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, never a guess.

Verified
Reinstatement Fee

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.

Catch-Up CPE Required
Source of record 22 Tex. Admin. Code § 515.5 (Late Filing for Renewal of License); Tex. Occ. Code § 901.502(4); 22 Tex. Admin. Code § 523.112 (Required CPE Participation) read the rule →

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.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

Texas renewal is due by the last day of your birth month, every year.