Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Oklahoma Accountancy Board licenses CPAs in Oklahoma. Its rules and forms are the authority for everything on this page.
Oklahoma registrants complete 120 CPE hours in any rolling three-calendar-year period, with at least 20 hours in each calendar year.
Sources: oklahoma.gov/oab/departments/continuing-professional-education/cpe-requirements-reporting.html, nasbaregistry.org/cpe-requirements/oklahoma, oklahoma.gov/content/dam/ok/en/oab/documents/cpe/CPE%20Exemption_Master.pdf
Oklahoma certificates renew every year by the last day of the holder's birth month; each renewal runs twelve months (59 O.S. 15.14).
Sources: oklahoma.gov/content/dam/ok/en/oab/documents/rules---law/September%202026%20OAB%20Statutes%20and%20Rules.pdf, nasbaregistry.org/cpe-requirements/oklahoma, oklahoma.gov/content/dam/ok/en/oab/documents/registration/OAB%20FORM%20R003%20-%202025%20Individual%20Registration%20Reporting%20Form.pdf, oscpa.com/news/11e8c2f1-6419-4177-a870-2e364d805174:cpa-licensure-modernization-bill-signed-into-law-addressing-accounting-workforce-challenges
Since November 1, 2026, under HB 4317 (signed May 2026), Oklahoma has three licensure pathways: a postgraduate degree with an accounting concentration and one year of supervised experience, a bachelor's degree with an accounting concentration plus 30 more college credit hours and one year, or a bachelor's degree with an accounting concentration and two years. Every pathway requires passing the CPA Exam and the AICPA ethics course.
Sources: oklahoma.gov/content/dam/ok/en/oab/documents/rules---law/September%202026%20OAB%20Statutes%20and%20Rules.pdf, oklahoma.gov/oab/departments/examination/new-applicant-information.html, oklahoma.gov/content/dam/ok/en/oab/documents/examination/Exam%20and%20Certifcation%20Requirements.pdf, oklahoma.gov/content/dam/ok/en/oab/documents/examination/OAB%20Fall%202026%20-%20Pathway%20to%20CPA%20Packet.pdf, oklahoma.gov/content/dam/ok/en/oab/documents/bulletins/June%202026%20Bulletin.pdf, oscpa.com/news/11e8c2f1-6419-4177-a870-2e364d805174:cpa-licensure-modernization-bill-signed-into-law-addressing-accounting-workforce-challenges
Oklahoma registrants complete 120 CPE hours in any rolling three-calendar-year period, with at least 20 hours in each calendar year. Four hours of professional ethics in each rolling three-calendar-year period. Exemptions exist for retired holders, active military service and disabled holders no longer practicing; an exemption does not waive annual renewal.
Hours run on a calendar-year basis (January 1 to December 31) and one credit equals 50 minutes. Permit holders need 20 hours in a technical field each calendar year, except in the year a permit is first issued or a lapsed permit is renewed. Without Board-approved peer review, those supervising or reviewing compilation engagements need 4 compilation hours a year. Newly certified CPAs need 20 hours by December 31 of the year of certification. CPE certificates are kept five years.
Oklahoma certificates renew every year by the last day of the holder's birth month; each renewal runs twelve months (59 O.S. 15.14). Annual, in the holder's birth month. Last day of the birth month. The Board mails notice at least 30 days before expiry, and a certificate is automatically revoked if fees are not paid within 30 days after the expiration date. Statute caps the registration renewal fee at $200 per two-year period, reinstatement within one year of the due date at $300 and reinstatement after one year at $5,000 (59 O.S. 15.14). The Board reduces or waives the fee for retired registrants, those aged 65 and over, and disabled registrants on written application.
HB 4317, in effect November 1, 2026, authorizes the Oklahoma Accountancy Board to grant CPA certificates to qualifying applicants licensed in other states.
To sit: at least 120 semester hours including a baccalaureate or higher degree, with at least 24 semester hours of accounting above principles including an auditing or assurance course, and 9 upper-division hours in economics, statistics, business law, finance, management, marketing, business communication, risk management, insurance, information systems or computer science (59 O.S. 15.8). The in-state residency requirement was repealed November 1, 2025. Since November 1, 2026, Oklahoma does not require 150 semester hours on every pathway: a bachelor's degree with an accounting concentration plus two years of supervised experience qualifies. The bachelor's-plus-30-hours and postgraduate-degree pathways keep the one-year experience requirement. A candidate already approved to sit can choose any of the three pathways.
One year of supervised work experience on the postgraduate and bachelor's-plus-30-hours pathways, and two years on the bachelor's-only pathway.
Initial certification requires the AICPA Professional Ethics: Comprehensive Course (For Licensure) with a score of at least 90 percent (59 O.S. 15.9(F); OAC 10:15-3-2).
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