Oklahoma

Oklahoma CPE Requirements:

All individual permits expire annually on the last day of the certficate or license holder's birth month.

All certificate and license holders not otherwise exempt must complete 120 hours of qualifying CPE within three calendar years, with an annual minimum of 20 hours. A certificate or license holder’s 3 year period begins January 1 in the year the certificate or license holder was required to report CPE.

Special Requirements/Limitations:

If a certificate or license holder's main area of employment is industry and the certificate or license holder holds a permit to practice, at least 72 hours of the 120 hour requirement must be in subjects related to the practice of public accounting and at least 8 hours each year must be in the areas of taxation, accounting or assurance.

Any CPA/PA involved in compilation engagements must earn at least 4 hours of Compilation CPE. To satisfy the requirement, the coursework must cover compilations specifically. Courses in Compilation and Review will not satisfy the reporting requirement. 

A minimum of 4 hours of professional ethics must be completed with each rolling three-calendar year period. This four-hour requirement can be met by taking our Oklahoma Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access these courses.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Oklahoma?

Yes. Self-study courses considered for CPE credit must generally be offered by sponsors registered with NASBA's National Registry of CPE Sponsors (exceptions apply for courses developed by the AICPA or other such organizations as determined by the Board). As a long-standing member of the NASBA Registry and QAS programs, our courses are accepted in Oklahoma.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Oklahoma State Board for Public Accountancy
201 NW 63rd St, Ste 210 
Oklahoma City, OK 73116 
Phone: (405) 521-2397
Fax: (405) 521-3118 
Website: https://www.ok.gov/oab_web/