Oklahoma CPA requirements
If you’re ready to earn your CPA license, learn about the Oklahoma CPA requirements so you can plan your process and avoid setbacks. While this page provides the information you need, we recommend that you check with the Oklahoma Board of Accountancy for any changes or updates.
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. To sit for the CPA Exam in Oklahoma, you must be a resident of Oklahoma and have a bachelor’s degree or higher with a concentration or major in accounting from an accredited college or university and at least 120 semester hours (225 quarter hours). Your college credit hours must include:
- 24 semester hours (36 quarter hours) in accounting above the introductory level with at least one course in auditing or assurance. Other accounting courses may include financial accounting, cost or management accounting, tax, accounting history, and other accounting electives
- Nine semester hours (13.5 quarter hours) must be in other upper-level business subjects, including economics, statistics, business law, finance, business management, marketing, business communication or computer science
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. To sit for the CPA Exam in Oklahoma, you must be a resident of Oklahoma and have a bachelor’s degree or higher with a concentration or major in accounting from an accredited college or university and at least 120 semester hours (225 quarter hours). Your college credit hours must include:
- 24 semester hours (36 quarter hours) in accounting above the introductory level with at least one course in auditing or assurance. Other accounting courses may include financial accounting, cost or management accounting, tax, accounting history, and other accounting electives
- Nine semester hours (13.5 quarter hours) must be in other upper-level business subjects, including economics, statistics, business law, finance, business management, marketing, business communication or computer science
All CPAs must pass the CPA Exam to earn their license. This is a four-section exam consisting of three Core sections and selecting one of three Discipline sections. To sit for the CPA Exam in Oklahoma, you must be a resident of Oklahoma and have a bachelor’s degree or higher with a concentration or major in accounting from an accredited college or university and at least 120 semester hours (225 quarter hours). Your college credit hours must include:
- 24 semester hours (36 quarter hours) in accounting above the introductory level with at least one course in auditing or assurance. Other accounting courses may include financial accounting, cost or management accounting, tax, accounting history, and other accounting electives
- Nine semester hours (13.5 quarter hours) must be in other upper-level business subjects, including economics, statistics, business law, finance, business management, marketing, business communication or computer science
Oklahoma CPA license requirements
In addition to passing the CPA Exam, you must fulfill additional requirements for education, experience, residency and ethics.
Education requirements
You must complete 150 credit hours (225 quarter hours) to earn your CPA license, and those hours must include 30 semester hours (45 quarter hours) in upper-level accounting coursework, including one course of auditing or assurance.
Experience requirements
You must have one year of full-time employment with a minimum of 2,000 hours providing either services or advice related to accounting, attestation, compilation, management or financial advisory, tax or consulting skills. This requirement can be satisfied through work experience in government, industry, academia or public practice, all of which must be verified by a licensed CPA or an individual approved by the Oklahoma Board of Accountancy.
Ethics requirements
All CPA candidates must score a 90 or above on the AICPA Professional Conduct and Ethics Course.
Residency requirements
You must have a Social Security number and be an Oklahoma resident to apply for your CPA license.
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Oklahoma CPA license renewals
CPAs in Oklahoma must renew their licenses every year by the last day of their birth month. The renewal process is open for three months, but your license will be revoked if you have not renewed by midnight on the last day of the month immediately following your birth month.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. CPE hours do not follow the renewal timeline. Instead, CPE hours are earned between January 1 through December 31.
To meet the Oklahoma CPA CPE requirements, you must:
- Earn a minimum of 20 CPE hours by December 31 in the year you are certified
- Earn a minimum of 20 CPE hours in a calendar year
- Earn a minimum of 120 hours within each rolling three-year period
Earn a minimum of 4 hours of ethics CPE within each rolling three-year period
CPAs who work in industry and practice public accounting must earn 72 hours each rolling three-year period in subjects related to the practice of public accounting. Each year, you must also earn a minimum of eight hours in the areas of taxation, accounting or assurance per calendar year.
CPAs involved in the supervision or review of compilations engagements must complete four hours of Compilations-only activities annually OR be enrolled in a Board-approved peer review program.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. CPE hours do not follow the renewal timeline. Instead, CPE hours are earned between January 1 through December 31.
To meet the Oklahoma CPA CPE requirements, you must:
- Earn a minimum of 20 CPE hours by December 31 in the year you are certified
- Earn a minimum of 20 CPE hours in a calendar year
- Earn a minimum of 120 hours within each rolling three-year period
Earn a minimum of 4 hours of ethics CPE within each rolling three-year period
CPAs who work in industry and practice public accounting must earn 72 hours each rolling three-year period in subjects related to the practice of public accounting. Each year, you must also earn a minimum of eight hours in the areas of taxation, accounting or assurance per calendar year.
CPAs involved in the supervision or review of compilations engagements must complete four hours of Compilations-only activities annually OR be enrolled in a Board-approved peer review program.
To maintain your license, you will need to complete continuing professional education (CPE) courses throughout your career. CPE hours do not follow the renewal timeline. Instead, CPE hours are earned between January 1 through December 31.
To meet the Oklahoma CPA CPE requirements, you must:
- Earn a minimum of 20 CPE hours by December 31 in the year you are certified
- Earn a minimum of 20 CPE hours in a calendar year
- Earn a minimum of 120 hours within each rolling three-year period
Earn a minimum of 4 hours of ethics CPE within each rolling three-year period
CPAs who work in industry and practice public accounting must earn 72 hours each rolling three-year period in subjects related to the practice of public accounting. Each year, you must also earn a minimum of eight hours in the areas of taxation, accounting or assurance per calendar year.
CPAs involved in the supervision or review of compilations engagements must complete four hours of Compilations-only activities annually OR be enrolled in a Board-approved peer review program.
