CPE Requirements Oklahoma
Oklahoma
License Renewal Date
6/30
CPE Reporting Period
1/1 to 12/31 annually
General Requirement
120 hours within a rolling 3-year period, with a minimum of 20 hours each year.
If in industry, 72 hours must relate to the practice of public accounting and 8 hours must be in accounting, auditing or tax.
Ethics Requirement
Prior to January 1, 2009, two (2) hours of professional ethics must be earned each year. Effective January 1, 2009, four (4) hours of professional ethics must be completed within each rolling three (3) calendar year period.
Other Subject Area Requirements
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 area of taxation, acccounting and assurance per year.
Credit Limitations
* Author Published Materials are limited to 10 hours
* University or college courses. Credit courses: Each semester hour equals15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses: Each classroom hour will equal 1 hr CE.
* Instructors, discussion leaders, or speakers receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.
* Instructors of university or college courses can claim a maximum of fifteen CPE credits per college credit hour taught to the extent the preparation required for the course maintains or improves their professional competence.
* 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.
* Oklahoma accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors and the Quality Assurance Service (QAS).
* Oklahoma may also accept courses from providers that are not members of the two services.
* Self-study must be NASBA, AICPA or other organization approved by the Board.