Oklahoma CPAs must complete 120 CPE hours every three years, with a minimum of 20 hours required each year.
Newly certified registrants must complete at least 20 CPE hours by December 31st of the year they are initially certified.
Oklahoma CPAs must complete four hours of ethics CPE every three years. Click here to view our ethics course.
CPAs in industry with a practice permit must complete 72 hours of public accounting topics every three years, with at least eight hours annually focused on accounting, taxation, or assurance.
The Oklahoma Board of Accountancy accepts CPE subject areas by NASBA guidelines. You can refer to NASBA FOS.
Oklahoma CPAs can fulfill 100% of their CPE requirements through self-study.
Eligible activities include Group Internet-Based, QAS Self-Study, Nano-Learning (up to 20 hours), Blended Group formats, university/college courses (1 semester hour equals 15 CPE hours), authorship of books or articles (up to 10 CPE hours) and more.
The CPE deadline is the last day of the CPA’s birth month each year.
The reporting period is from January 1 to December 31 on a three-year rolling basis.
CPAs must renew their license annually by the last day of their birth month. If the renewal is delayed beyond 12 months from the lapse date, a late fee of $125 applies, or $75 for individuals aged 65 and older.
For more details, click here.
No, Oklahoma CPAs cannot carry excess CPE credits to the next period.
CPAs must retain records of completed CPE credits for five years, as the state board may audit these.
The renewal fee is $75, or $50 for CPAs aged 65 and older. For additional details, please refer to the fee schedule.
Here is the link to the Oklahoma Board of Accountancy FAQ website for further details on CPE requirements for Oklahoma CPAs.
- You are in non-compliance if you do not complete at least 120 hours of acceptable CPE by December 31 and this shall constitute a cause for disciplinary action.
- CPAs renewing their CPA license after the last day of the individuals birth month but within twelve (12) months after the lapse date shall pay $75 ($50 for CPA aged 65 or above) in addition to the registration fees of $75 ($50 for CPA aged 65 or above).
- CPAs renewing their CPA license later than (12) months after the lapse date shall pay $125 ($75 for CPA aged 65 or above) in addition to the registration fees of $75 ($50 for CPA aged 65 or above).
Yes, the Oklahoma Board of Public Accountancy accepts courses if NASBA approves the provider. As a NASBA-approved provider (143597), our courses are aligned with Oklahoma’s CPE regulations. To check eligibility, refer to each course page's "QUALIFIES FOR" section.