FAQs | August 01, 2023
Continuing Education for County Auditors
What is a County Auditor?
The county auditor is appointed by the district judge(s). They countersign all warrants on the county treasury, examine the treasurer's reports and all claims against the county, advertise for bids on county supplies, and exercise general oversight over the financial books and records of the county.
What Does a County Auditor Do in Texas?
A county auditor in Texas has the following duties:
- Prepares and administers accounting records for all county funds.
- Audits the records and accounts of the various county departments.
- Verifies the validity and legality of all county disbursements.
- Forecasts financial data for budgetary formulation purposes.
- Serves as budget officer in counties with more than 225,000 residents (Counties with more than 125,000 residents may opt for an appointed budget officer.).
For more complete information about the responsibilities of the county auditor and other county officials, see the "Guide to Texas Laws for County Officials."
Please note: Some duties performed by officials may vary within individual counties.
County Auditor Requirements
County Auditors/CPA's are required to attain 40 hours during each two-year appointment.See the full continuing education requirements and more
County Auditor Qualifications13
The County Auditor must meet the following qualifications at the time of appointment:
- Have at least 2 years of experience in auditing and accounting.
- Thoroughly competent in public business details.
- Unquestionably good moral character and intelligence.
Legal source: V.T.C.A., Tex. Local Gov’t. Code, Sec. 84.0085
13Local Government Code §84.006
County Auditors/CPAs are required to attain 40 hours during each two-year appointment.
Programs that Qualify
Any program that offers official CPE as defined by the State Board of Public Accountancy.
Filing for Credit
Attendance forms or certificates of completion must be provided to each course participant. Each auditor/CPA is responsible for retaining verification to submit to his district judge(s) or the Texas State Board of Public Accountancy. The sponsor must retain a record for five years as verification of attendance.
Open Government Training Information
Elected and appointed public officials are required by a state law to receive training in Texas open government laws. For more information on this training including free video training courses, check out The Office of the Attorney General website.
County Official Organizations
The Texas Association of Counties serves as the umbrella organization for various independent county official organizations in Texas. These organizations serve as an important resource for county officials for information, networking and advocacy.
The association for this office is the Texas Association of County Auditors.
PLEASE NOTE: The Texas State Board of Public Accountancy is the permanent contact for county auditors hours. TAC is an approved provider/sponsor for CPE by the State Board of Public Accountancy. TAC files an agreement annually to maintain this status which allows CPE credit to be offered at all TAC programs. The auditor determines the number of hours they wish to claim. Program agendas do not need to be submitted for approval.
See our full calendar of upcoming events
Designed and guided by county officials, our professionally planned educational activities also offer great opportunities to network with your peers.
Texas State Board of Public Accountancy
505 E Huntland Dr.
Austin, Texas 78752
The Texas State Board of Public Accountancy is the permanent contact for CPAs hours.