Reciprocal Application. General Instructions: If you are a CPA and were not certified in Texas, then you may apply for reciprocity in Texas.The State Board of Accountancy regulates the practice of public accountants and certified public accountants in the Commonwealth of Pennsylvania. Do you live in Pennsylvania and want to be a CPA? Boards of 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. 1, 2022, the VBOA is no longer accepting reciprocal license applications under the Hong Kong Institute of Certified Public Accountants (HKICPA) MRA. The licensee does not provide services to the public. To use the CPA title in Virginia, a licensee from another state or jurisdiction agrees to be subject to:. Pennsylvania State Board of Accountancy dos.state.pa.us.