Reciprocal Application. General Instructions: If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.If you would like to submit such a petition, please fill-out and submit the below form. Criminal Record CPA Certification Petition Form. The Texas State Board of Public Accountancy launched an Applicant Reassessment Program (ARP) to assist individuals who were taking the CPA Exam. Below you will find the contact information, as well as a listing of statutes, for the State Board of Accountancy in each of the 55 jurisdictions. Texas candidates must have a bachelor's degree with a minimum of 21 hours of upper-level accounting and 24 hours of upper-level business courses. If you have questions about setting up or managing your trust account call the Trust Account Hotline at 602.340. Any tax professional with an IRS preparer tax identification number (PTIN) is authorized to prepare federal tax returns. Licensure or certification as a Certified Public Accountant (CPA) is not required to work in the field of accounting.