Oklahoma uses a rolling three-year continuing professional education system. CPAs must complete 120 hours of CPE during any three consecutive years, with a minimum of 20 hours completed each calendar year. The state also requires 4 hours of ethics during the same three-year period.
General requirement
CPAs must complete at least 120 hours of CPE during any rolling three-year period. CPE is earned on a calendar-year basis from Jan. 1 through Dec. 31.
The rolling period is continuous rather than fixed. For example, acceptable three-year windows could include 2023–2025, 2024–2026 or 2025–2027.
License renewal occurs annually on the last day of the CPA’s birth month.
A minimum of 20 hours must be completed each calendar year. One CPE credit equals 50 minutes of instruction.
Ethics requirement
Oklahoma requires 4 hours of professional ethics during each rolling three-year period. The state does not require a specific Oklahoma ethics course.
However, applicants for an initial permit and CPAs renewing a lapsed permit must complete the AICPA course Professional Ethics: The AICPA’s Comprehensive Course and achieve a passing score of at least 90 percent.
Technical CPE requirement
CPAs who hold a permit to practice public accounting must complete at least 20 hours each calendar year in technical fields of study.
This requirement does not apply during the year the permit is initially issued, the year a lapsed permit is renewed or any year the licensee does not hold a permit to practice.
Industry CPA requirement
CPAs whose primary employment is in industry must complete at least 72 hours of the 120-hour requirement in subject areas related to the practice of public accounting during the rolling three-year period.
These CPAs must also complete at least 8 hours each year in accounting, taxation or assurance.
Compilation requirement
CPAs who supervise or review compilation engagements for third-party reliance must complete 4 hours annually in compilation engagements.
Compilation and review courses do not satisfy this requirement. The requirement may be waived if the CPA or firm participates in a board-approved peer review program.
New licensees
Newly certified CPAs must complete at least 20 hours of CPE by Dec. 31 of the year they are initially certified. The rolling three-year reporting period begins in the year of initial certification, reinstatement or return to active status.
Credit limitations
- Instruction: Repeat presentations of the same course do not qualify for credit unless the material has been substantially revised.
- Published materials: Maximum of 10 hours per calendar year.
- Nano learning: Limited to 20 courses per calendar year, for a maximum of 4 CPE credits annually beginning Jan. 1, 2025.
- Self-study: No overall hour limit. Providers must be registered with NASBA or be offered by the AICPA or Oklahoma Society of CPAs.
- Blended learning: Accepted if credit amounts meet rounding requirements.
Credit calculation
Beginning Jan. 1, 2025, Oklahoma accepts CPE credit in any increment. The previous requirement to round down to the nearest half-credit has been removed.
- Instruction: Preparation time may equal up to two times presentation time. Instructors may receive up to three times the participant credit for teaching.
- University instruction: Up to 15 CPE hours per college credit hour taught.
- College courses taken: 15 CPE hours per semester hour or 10 CPE hours per quarter hour.
- Noncredit courses: One CPE hour per classroom hour.
- Partial credit: Accepted in any amount.
Provider requirements
Oklahoma does not preapprove CPE programs or maintain a list of approved sponsors. Licensees are responsible for determining whether a program qualifies by ensuring it contributes to professional competence.
Self-study and online programs must be provided by NASBA Registry sponsors, the AICPA or the Oklahoma Society of CPAs. NASBA registration is not required for instructor-led programs, webinars or blended learning.
Nonresident exemption
CPAs who reside in another state and maintain an active license there may satisfy Oklahoma’s CPE requirement by meeting the requirements of their resident state, provided they do not serve Oklahoma clients.
If the resident state does not require CPE, the CPA must comply with Oklahoma’s CPE requirements.
Record retention
CPAs must retain documentation of completed CPE for at least five years. Official education transcripts from public accounting firms may be accepted in place of individual CPE certificates.