Oklahoma

License Renewal Deadline:

Last day of birth month annually

CPE Reporting Period:

1/1 to 12/31 triennial rolling

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Four (4) hours of professional ethics

Credit Limitations:

Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different.

Published Materials: Credit for published materials is limited to 10 hours per calendar year.

Self-Study: The delivery method must be interactive, and the provider must be approved by the Board, NASBA, or the AICPA.

Blended Learning Programs: Blended learning credit is accepted if the credit amount complies with current rounding rules (0.5 credits after the first full credit).

Nano Learning: Nano learning activities and credits are not accepted.

Other Subject Area Requirements:

Subject Area Requirements: A minimum of 72 hours out of the 120 total hours earned must be in subject areas related to the practice of public accounting. Additionally, if a CPA’s main area of employment is in industry, at least 8 hours must be completed each year in the specific areas of accounting, taxation, or assurance.

Compilation Engagements: A minimum of 4 hours per year must be earned in the subject area of compilation engagements (not including compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third-party reliance. This requirement does not apply if the licensee or the licensee’s firm is enrolled in an approved peer review program.

Other State Policies:

Qualifying Programs: Structured programs of learning that maintain or increase a licensee’s professional competence and ability to deliver public accounting services qualify for credit.

Program Approval: Oklahoma does not pre-approve or pre-qualify any programs or sponsors.

Exemption from CPE Requirements: Certificate or license holders who meet the following conditions are exempt from Oklahoma CPE requirements:

• Reside and are registered as a CPA or PA in another state.
• Do not serve Oklahoma clients.
• Demonstrate compliance with their resident state’s CPE requirements.

Registrants whose state of residence does not have a CPE requirement must comply with Oklahoma’s CPE reporting requirements.