Oklahoma CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Oklahoma requires 120 hours of continuing professional education measured over a rolling three-year period (any three consecutive calendar years), with a minimum of 20 hours each year. At least 4 hours of ethics must be completed per rolling triennium. Permit holders face additional requirements: 40 hours of CPE to renew their permit plus successful completion of the AICPA Comprehensive Ethics Examination with a score of 90% or higher.
Public accounting permit holders must also earn a minimum of 20 hours annually in technical fields of study. Industry registrants who hold a permit need 72 of their 120 hours in public accounting subjects, including 8 hours per year in taxation, accounting, or assurance. CPAs supervising compilation engagements must complete 4 hours of compilations-specific CPE annually.
Oklahoma does not pre-approve sponsors, but self-study and online courses must come from NASBA-registered sponsors, AICPA, or the Oklahoma Society of CPAs. Nano learning is limited to 20 courses per year totaling no more than 4 credits. The rolling three-year structure means hours count in every window they fall within, but the 20-hour annual minimum must be met independently each year.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every 3rd renewal | Minimum 4 hours of ethics per rolling three-year period. Permit holders must also complete AICPA Comprehensive Ethics Examination with 90%+ score. |
| Technical Field of Study (Public Accounting) | 20 | Every renewal | Minimum 20 hours annually in technical field of study for permit holders practicing public accounting. Exceptions apply to initial issuance year, renewal year, or when permit is inactive. |
| Accounting/Auditing (Industry + Permit) | 8 | Every renewal | Registrants who work in industry AND hold a permit must earn at least 72 of 120 hours in public accounting subjects over 3 years, and a minimum of 8 hours per year in taxation, accounting, or assurance. |
| Compilations | 4 | Every renewal | 4 hours of compilations-specific CPE annually for those supervising/reviewing compilation engagements. Alternative: enrollment in Board-approved peer review program. |
Renewal Pathways
Exemptions
- Military Service — Military service members may apply for CPE exemption.Must submit CPE exemption affidavit approved by the Board
- Disability — Individuals with disabilities may apply for CPE exemption.Must submit CPE exemption affidavit approved by the Board
- Retired Status — Those retired from all forms of employment may apply for exemption. Business cards/letterhead must indicate 'retired' CPA.Must submit CPE exemption affidavitCannot represent self as active CPA
- Unemployed Status — Currently unemployed individuals may apply for CPE exemption.Must submit CPE exemption affidavit approved by the Board
- Non-Accounting Employment — Those working in non-accounting-related positions may apply for exemption.Must submit CPE exemption affidavit approved by the Board
- Out-Of-State CPA — CPAs certified and residing in another jurisdiction who meet that state's CPE requirements.Must meet other jurisdiction's CPE requirements
How You Can Complete Your CE
Provider Requirements
Oklahoma does not pre-approve CPE sponsors. Participants determine course acceptability. Self-study/online courses must be from NASBA-registered sponsors, AICPA, or Oklahoma Society of CPAs (OSCPA). Nano-learning limited to 20 courses per year (up to 4 credits total).
Tips for Oklahoma CPAs
- Permit holders need both 40 CPE hours and a 90%+ score on the AICPA Comprehensive Ethics Exam — the exam is separate from the 4-hour ethics CPE.
- The rolling three-year window means each hour stays valid for three years, but you still must meet the 20-hour annual floor independently.
- Nano learning is heavily restricted: 20 courses per year for a maximum of 4 credits total.
- Industry CPAs with permits face the strictest rules — 72 of 120 hours must be in public accounting subjects.