CPA Licensing Requirements in Oklahoma


For Candidates in Oklahoma who have Passed the Uniform CPA Exam

Before CPAs are granted an initial permit to practice, they must meet education and ethical requirements set forth by the Oklahoma Board of Accountancy.

Education Requirement

Candidates must complete and report at least 40 hours of continuing professional education (CPE) to qualify for a permit to practice.

Ethical Requirement

Candidates must earn at least a 90% passing score on the Comprehensive Ethics Examination. This examination is administered by the American Institute of Certified Public Accounts (AICPA) and must be taken within the 365 days prior to submitting an application.

Permit Application Fee

Candidates must pay a $100 fee upon submitting the “Interim Permit Application” form to the Oklahoma Accountancy Board.

Continuing Professional Education Requirements

To maintain licensure, all CPAs in Oklahoma must complete at least 120 hours of continuing professional education (CPE) every 3 years.

The minimum CPE hours that a CPA can complete in one year is 20 hours.

In addition, CPAs must complete at least 4 hours of CPE in professional ethics during each 3-year cycle.