Oklahoma

Renewal Date: Last day of birth month annually

Reporting Period: 1/1 to 12/31 triennial rolling

Required Hours: 120 hours (A minimum of 20 hours per year)

Ethics Required: Yes. 4 hours of professional ethics

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.

A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program.

Credit Limits: Published materials are limited to 10 hours per calendar year. For self study courses the delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.

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. 

Contact Info:
Oklahoma Accountancy Board
4545 Lincoln Boulevard, Suite 165
Oklahoma City, Oklahoma 73105-3413
Phone: 405-521-2397
Fax: 405-521-3118
Email: okaccybd@oklaosf.state.ok.us
Web address: http://www.ok.gov/oab_web/