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HB 1764

Relating to the certification and regulation of certain out-of-state certified public accountants.

89th Legislature (2025) Introduced by Angie Button and 6 co-sponsors

HB 1764 eases Texas certification pathways for out-of-state CPAs, potentially increasing professional mobility but raising questions about regulatory consistency and local market competition.

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Bill Summary · HB 1764

Legislative bill overview

HB 1764 modifies Texas's certification and regulatory requirements for out-of-state certified public accountants (CPAs) seeking to practice in Texas. The bill streamlines or adjusts the reciprocity process that allows CPAs licensed in other states to obtain Texas certification without meeting all standard requirements.

Why is this important

This affects professional mobility and business operations—CPAs may face different barriers to practice across state lines, influencing where accounting firms can operate and how quickly they can service clients in Texas. It also impacts Texas's competitiveness in attracting accounting talent and firms from other states.

Potential points of contention

  • Regulatory standards: Relaxing requirements for out-of-state CPAs could create concerns about maintaining consistent professional standards and consumer protection if Texas requirements differ from other states
  • In-state competition: Texas-certified CPAs may oppose reciprocity provisions that make it easier for out-of-state competitors to enter the Texas market without equivalent burden
  • Scope of practice: Uncertainty about whether reciprocal CPAs gain full practice rights or limited scope, and whether certain specialized areas (audits, tax work) have different requirements

Compiled from official sources — confirm details with the bill’s official record.

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