Reciprocal Application. General Instructions: If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.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. Note: Passage of the Uniform CPA Examination does not mean an individual is licensed to practice certified public accountancy. 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. NASBA CPA Examination Services (CPAES) provides a comprehensive array of services to state boards of accountancy related to the Uniform CPA Examination. A licensee in another state or jurisdiction may apply for an initial Virginia license under the substantially equivalent licensure requirements. Federal regulations require SMU to disclose whether its academic programs lead to professional licensure. Maryland State Board of Public Accountancy dllr.state.md.us.