CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Oklahoma

State CPE Requirements

State Board Website:

https://www.ok.gov/oab_web/

License Renewal Deadline:

Last day of birth month annually

CPE Reporting Period:

1/1 to 12/31 over a three year rolling period

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Four (4) hours of professional ethics

Credit Limitations:

• Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different.
• Published Materials: Limited 10 hours per calendar year.
• Self Study: The delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.
• Blended Learning Programs: Blended learning credit is accepted if the credit amount is within the current rounding rules (0.5 credits after the first full credit).
• Nano Learning: These activities/credit are NOT accepted.

Other Subject Area Requirements:

• A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA’s main area of employment is industry.
• 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.

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.

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