Oklahoma

License Renewal Date
Even number registration - permit expires June 30, 2011 and renewal is due by July 31, 2011. Odd number registration - permit expires July 31, 2011 and renewal is due by July 31, 2011. Thereafter, new expiration date is last day of birth month annually beginning 2012. See the Birth Month Transition Schedule provided on the Oklahoma Board's web site.

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
120 hours within a rolling 3-year period, with a minimum of 20 hours each year.

Ethics Requirement
Prior to January 1, 2009, two (2) hours of professional ethics must be earned each year. Effective January 1, 2009, four (4) hours of professional ethics must be completed within each rolling three (3) calendar year period.

Other Subject Area Requirements
A minimum of 72 hours of the 120 hour earned in any 3-year period shall be in subject areas related to the practice of public accounting, with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA's main area of employment is industry. A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program.

 Credit Limitations

  • Author Published Materials are limited to 10 hours
  • University or college courses. Credit courses:  Each semester hour equals15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses: Each classroom hour will equal 1 hr CE.
  • Instructors, discussion leaders, or speakers receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.
  • Instructors of university or college courses can claim a maximum of fifteen CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.
  • Half credits are allowed after the first hour

Other State Policies

  • Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
  • Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.
  • Self-study must be NASBA, AICPA or other organization approved by the Board.
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