Please note: The CPE Information provided in this section relates to CPAs only.
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Oklahoma |
| Renewal Date: |
6/30 |
| Reporting Period: |
1/1 to 12/31 annually |
| Required Hours: |
120 hours within each rolling 3-year period with a minimum of 20 hours each year. |
| Ethics Required: |
Yes. 4-hours of professional ethics must be completed within each rolling three (3) calendar year period. |
| Subject Breakdown: |
If a CPA's main area of employment is industry, at least 72 hours of the 120 hour requirement shall be in subject areas related to the practice of public accounting.
A minimum of 8 hours in the areas of taxation, accounting and assurance per year.
Effective January 1, 2011, if a certificate or license holder is actively involved in the supervision or review of compilation engagements for third party reliance, the certificate or license holder must complete a minimum of four (4) credits of CPE in the subject area of compilation engagements in each calendar year. This requirement shall be waived if:
(1) the certificate or license holder works for a public accounting firm currently enrolled in a peer review program with an approved sponsoring organization; or
(2) the certificate or license holder is a sole proprietorship currently enrolled in a peer review program with an approved sponsoring organization. |
| Credit Limits: |
Carry-over hours are not acceptable.
Authored published materials are limited to 10 hours per year.
Credit for instruction is limited to 50% of total hours.
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.
Effective January 1, 2004 new NASBA/AICPA CPE Standards apply.
Oklahoma accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
Oklahoma also accepts courses from providers that are not members of the two services.
Oklahoma accepts QAS credits for interactive self-study only.
Effective July 1, 2009 sponsors of self-study CPE programs must be registered with NASBA's National Registry, or be courses offered by the AICPA or other such organization approved by the Board. |
| Contact Info: |
Oklahoma Accountancy Board
4545 Lincoln Boulevard
Suite 165
Oklahoma City, Oklahoma 73105-3413
USA
Phone: 405-521-2397
Fax: 405-521-3118
Email: okaccybd@oklaosf.state.ok.us
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| Web address: |
http://www.ok.gov/oab_web/ |
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