How to Become a Bookkeeper in Texas

Bookkeepers perform many of the same functions as accountants.

Bookkeepers manage financial accounts for business owners, usually by ensuring information is properly entered into ledgers and providing balance sheets indicating profits versus expenses. Although the state of Texas does not have a "bookkeeper" license, anyone providing financial management or public accounting services is required to hold certification in public accounting from the Texas State Board of Public Accountancy. While you can seek employment as a bookkeeper in Texas without this certification, you are limited in the types of service you may offer. As an alternative to state certification as a CPA, you may wish to become certified as a public bookkeeper. Your scope of practice is still limited, but such certification can offer more employment opportunities and help you stand out from other candidates.

Instructions

Texas State Certification

1. Complete a baccalaureate degree in accounting or a related financial field, with at least 30 semester hours of accounting and 24 hours of business classes. You must also complete an ethics course approved by the Texas State Board of Public Accountancy.

2. Obtain at least 2,000 hours or one year of work experience in bookkeeping or accounting by gaining employment with an accounting firm, government agency or other business, or completing a non-credit internship. You must work under a licensed CPA.

3. Submit an "Application of Intent" to take the Certified Public Accountant (CPA) Exam and apply for certification as a public accountant to the Board. You will be required to provide proof of your education and documentation of your work experience, as well as submit to a criminal background check. Once your eligibility has been determined, you will receive an authorization to take the exam.

4. Register to take your exam with your local Prometric Testing Center, which administers a computerized version of the CPA exam for the state of Texas. You will need to provide your authorization letter and a photo ID, and pay the exam fees prior to scheduling. The exam is considered open book, and you must pass with a score of 85 percent or better to be licensed.

5. Fill out an Application for Issuance for a CPA license, complete an Oath of Office form and have it notarized, and submit these forms and the licensing fees to the Board. Upon review of your new application and your exam scores, the Board will notify you of the status of your application. If approved, you will be issued a license as a CPA and allowed to perform any manner of accounting or bookkeeping services in the state of Texas. If denied, you will be provided with the reason and given information about correcting deficiencies or filing an appeal.

Professional Bookkeeping Certification

1. Educate yourself in bookkeeping through college courses, community education classes or self study. You should be familiar with typical accounting, payroll and financial management practices, as well as the limitations of bookkeeping versus public accountancy, according to the State of Texas Occupations Code, Public Accountancy Act.

2. Register with the National Association of Certified Public Bookkeepers (NACPB) to take the Uniform Certified Public Bookkeeper Exam. The exam is taken online in three parts and is considered open book. You must pass each portion of the exam with an 80 percent or better. Once completed, you will receive a NACPB Bookkeeper Certificate.

3. Obtain at least 2,000 hours or one year of experience in bookkeeping through employment with a business or government agency, self-employment (be sure to maintain adequate client records to prove your experience) or an internship.

4. Complete and submit a Certified Public Bookkeeper (CPB) Application for Licensure, along with proof of your education and work experience, a signed agreement to abide by the NACPB ethical codes and practice guidelines, and the licensing fee. Upon review of your exam scores and application, the NACPB will either issue you a CPB license or provide you with the reason for denial and information about re-applying.

References

• Texas Public Accountancy Act: Sec. 901.002 & Sec. 901.453
• Texas State Board of Public Accountancy: Certification - Requirements
• National Association of Certified Public Bookkeepers: Certified Public Bookkeeper
• National Association of Certified Public Bookkeepers: Uniform Certified Public Bookkeeper Examination