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General Questions | Continuing Professional Education (CPE) | Permit to Practice | Ethics CPE | Re-Entering Active Status | Peer Review | Firm Registration | Examination
The Oklahoma Accountancy Board (OAB) is the state regulatory agency for CPAs, PAs and public accounting firms and is the governing body for administering the examination in Oklahoma. The OAB processes applications to determine if eligibility is met and issues the CPA certificate or PA license. Our primary responsibility is to safeguard the public welfare.
NASBA - National Association of State Boards of Accountancy is the "gateway" for all parties and maintains the National Candidate Database for all accountancy board jurisdictions. AICPA - American Institute of Certified Public Accountants develops the examination content as well as grades the exam and initially issues scores. Prometric - Provides the computer facility to take the exam.
Changes can be reported to the Board in one of the following ways: Log into your OAB online account and change your information under the My Profile section; Mail: 201 N.W. 63rd St, Ste. 210, Oklahoma City, OK 73116; Fax: (405) 521-3118; Email: okaccybd@oab.OK.gov. Pursuant to the Oklahoma Accountancy Act Section 15.14(H), any changes in employment or address must be reported to the Board within thirty (30) days of the effective change. This also applies to any arrests or disciplinary proceedings.
The option to print your permit is available after you have successfully renewed online. If you did not print your permit at that time, you may log back into your OAB online account to print your permit, you may call Board staff at 405-521-2397 or submit a written request via fax, mail, or email (contact information available on our "Contact" page).
You may display your CPA Certificate or PA License; however your business cards and/or letterhead must indicate "retired" or "inactive" CPA or PA.
CPAs or PAs wishing to obtain a reciprocal license in Oklahoma should complete and submit the Reciprocal Application form (OAB FORM R008). You can download the application from the OAB website under Forms.
You must apply for reciprocity and a permit to practice in Oklahoma within 120 days from the date you begin performing public accounting in this state.
All CPAs are required to obtain CPE unless they are retired from all forms of accounting, disabled beyond all gainful employment, on active military duty, or not performing any services associated with accounting work (you may not hold out to the public, including your employer, as a CPA or PA).
At least 120 hours of CPE must be earned within any rolling 3-calendar-year period with a minimum of 20 hours in any year. Four hours of professional ethics must be earned in each rolling 3-calendar-year period. If you provide compilation services and you or your firm are not enrolled in a Board approved peer review program, you must obtain four hours of compilation only annually (compilation and review courses do not satisfy this requirement).
You do not need to earn CPE if your services are only limited to providing incidental, non-compensated services for immediate family members. However, you may not hold out to the public as a CPA or PA or provide accounting related services to others.
Registrants are responsible for accurate reporting of the appropriate number of CPE credits earned and should retain appropriate documentation of their participation in learning activities. Your proof of completion must contain the following: (1) Name and contact information of CPE program sponsor; (2) title and description of content; (3) date(s) of program; and (4) number of CPE credits, all of which should be included in documentation provided by the CPE program sponsor.
All of it may be met through self-study as long as the self-study courses are sponsored by a National Association of State Boards of Accountancy registered CPE provider.
No. Professional competence is the key. Essentially, to be accepted, a course must help to maintain or improve your professional competence as a CPA or PA. It must meet the CPE standards and be appropriately documented.
You will be notified and asked to substitute unclaimed CPE hours which do meet the requirements. If you have not yet completed any acceptable CPE, you may be granted additional time in which to complete any needed coursework. The substitution of credit could possibly result in a dated permit and could result in additional loss of credit if the credit is earned beyond the 365-day limit. If you are unclear as to how much credit you will need to report, call the CPE Coordinator at the OAB office.
Computer literacy is important in any business environment. Such courses are acceptable as long as the registrant can demonstrate to the satisfaction of the OAB they enhance his/her ability to provide professional services. The registrant should always be cognizant that the purpose of CPE is to maintain or improve his/her professional competence as a CPA or PA. It is important to develop a learning plan that addresses the broad range of knowledge, skills, and abilities needed to do so.
Yes, you can claim credit as follows: (A) Instructors, discussion leaders, or speakers who present a learning activity for the first time receive CPE credit for their presentation time. They also receive credit for their actual preparation time up to two times the number of credits as for their presentation time. (B) Instructors of college or university courses can claim a maximum of 15 CPE credits per college credit hour taught to the extent the activities maintain or improve their professional competence and meet the requirements of the CPE Standards. Repeat presentations of the same course cannot be claimed unless it can be demonstrated that the learning activity content was substantially changed and that such change required significant additional study or research.
College courses will qualify as long as they maintain or improve your professional competence as a CPA or PA. You may count 15 CPE credits per college semester hour. Keep a transcript showing successful completion of the course in your CPE file to document the hours claimed. As with all CPE courses, course materials should be retained for a period of five years after the end of the year in which they are earned.
Five years from the end of the year in which the CPE was earned.
No. Keep your documentation in your CPE file. If you are selected to participate in the random sample CPE audit, you will be asked to provide copies of your documentation to the OAB.
All OAB registrants engaged in the practice of public accounting are required to hold a permit. If you do not hold a permit to practice public accounting from the Oklahoma Accountancy Board you may not hold out to the public in any manner.
While a permit is not required for work in industry, government or education, you may hold a permit to practice if you so choose.
To obtain an initial permit, you must report a minimum of forty (40) hours of CPE and provide evidence of the successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the OAB earned within the previous calendar year or within 365 days immediately preceding the date of the application. The exam course is called "Professional Ethics: AICPA's Comprehensive Course." It can be counted toward the 40 hours of CPE required for the permit.
To renew a permit that has lapsed, you must report a minimum of forty (40) hours of CPE and provide evidence of the successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the OAB earned within the previous calendar year or within 365 days immediately preceding the date of the application. The exam course is called "Professional Ethics: AICPA's Comprehensive Course." It can be counted toward the 40 hours of CPE required for the permit.
You can apply for a 60-day transition period which, if approved, would allow you to practice for 60 days while you earn the CPE required to obtain the permit.
Four hours of professional ethics must be earned in each rolling 3-calendar-year period.
The OAB has ruled that only the Professional Ethics for Certified Public Accountants, 24th Edition (Rev. August 2008) by the California CPA Education Foundation may substitute for the AICPA Comprehensive Ethics Exam in Oklahoma. Other States ethics exams must be brought to the Board for approval consideration.
No. You must simply provide your AICPA Comprehensive Ethics Exam certificate as proof of successful completion. (Note: Must pass exam with a score of 90% or better).
Yes, if the course was taken during the same compliance period as the rest of the CPE. Like any other CPE course, it cannot be split between two different compliance periods.
A registrant who wishes to return to active status must immediately give written notice to the Board. The Notification of Change of Status Form (OAB FORM R006) is available for download from the OAB website. The requirements to return to active status are provided on this form.
The rolling 3-year CPE cycle of a registrant returning to active status begins January 1 of the year the registrant returns to active status.
Yes, but only 40 hours of the CPE credit reported to meet the requirements to return to active may be reported for the 3-year CPE cycle for the calendar year in which it is earned and only if the credit is earned: within the calendar year the registrant returns to active status, or within one year of the date the registrant returns to active status.
Non-incorporated sole proprietors and firms holding a permit from the Board and who are engaged to perform attestation engagements are required to undergo peer review.
If your highest degree of services are compilations and you or your firm are not enrolled in a Board approved peer review program, you must obtain four hours of compilation only annually (compilation and review courses do not satisfy this requirement).
No. Firms are responsible for submitting the peer review report AND letter of acceptance to the OAB. In most cases, firms must make the report available on the Facilitated State Board Access website. Contact your State’s CPA Society for further information.
No. Any peer review report submitted to the OAB is confidential.
Non-incorporated sole proprietorships are considered to be a firm through their individual registration with the Board. All other entities intending on providing public accounting services must first register with the Secretary of State and then complete an initial firm registration (OAB FORM R005) with the Board. You may download this form from the OAB website under ‘Forms.’
Firms intending to provide any financial statement audit or other engagement to be performed in accordance with Statements on Auditing Standards (SAS), any examination of prospective financial information to be performed in accordance with Statement on Standards for Accounting and Review Services (SSARS), any report performed in accordance with Statements on Standards for Attestation Engagements (SSAE), or any engagements to be performed in accordance with Public Company Accounting Oversight Board (PCAOB) auditing standards, must register their firm with the Oklahoma Accountancy Board.
You must first make the amendment to the firm structure with the Secretary of State. Submit your updated certificate from the Secretary of State to the Board with an initial firm registration form (OAB FORM R005). For further information, please contact the Board staff for assistance.
If these offices are located in Oklahoma, or if the offices are out of state and will be serving Oklahoma clients, you will need to log into your OAB online account and update this information, or you can submit a letter to the Board with the address, phone number and designated manager for each office.
You must first submit an "Application for Qualification" online or file the paper application (OAB FORM E001) found on the OAB website under ‘Forms.’ The following must accompany the application: Official transcripts from each school attended, 2x2 current passport photo, $50 non-refundable application fee, Affidavit of Lawful presence in the U.S., additional documentation may be requested or required. Once your application is approved, you are now considered to be a candidate for the CPA Examination.
Applications received that are complete are processed by the OAB within 5-7 business days. However, it could take longer if the application is incomplete and more information has to be requested from the applicant. Most requests for additional information will be made in writing and the applicant will be given a time frame to comply with the request.
You must have earned a Bachelor's degree from an accredited college or university with 150 total semester hours consisting of the following: 76 semester hours upper division level; 30 semester hours in accounting, above principles and/or introductory accounting courses; One course must be in auditing or assurance, with concentration on external auditing standards including but not limited to Statements on Auditing Standards (SAS); 9 semester hours of upper division level business related courses.
You must have earned a Bachelor's degree from an accredited college or university with at least thirty (30) semester hours, or the equivalent thereof, of said forty-eight (48) semester hours, shall be in accounting courses, at least one of which shall be in auditing. The remainder of said forty-eight (48) semester hours, or the equivalent thereof, shall be in said related subjects, which shall be in any or all of the subjects of economics, statistics, business law, finance, business management, marketing, business communication, financial information systems or computer science or the equivalent of such subjects as determined by the Board.
You must be a bona-fide resident of the State of Oklahoma immediately prior to filing the application. You must be physically living in Oklahoma at the time of making application. Having lived in Oklahoma before does not constitute residency.
The OAB requires a background check as a means to verify your good moral character and adherence to the Professional Code of Conduct. You must disclose all past and present criminal actions including DUI, DWI, etc., on your application.
You may apply and pay for a section(s) through your OAB online account or download the Candidate for Examination Application (OAB FORM E003) under the ‘FORMS’ section from the OAB website. Apply for one to four sections of the exam with each application. Pay a $50 fee payable to OAB with each application. You must pay for all sections applied for with one NASBA payment coupon. Full payment is required; no payment plan is offered. Once your Exam application is approved, you will receive an approval letter from the OAB, NASBA will send you a payment coupon, and once all fees are paid you will receive a Notice to Schedule (NTS) from NASBA.
When you complete your candidate application you are given the option to have your Payment Coupon and NTS to be sent by U.S. mail or Email. Deadlines cannot be extended due to delivery delays. To ensure successful delivery of all notices by email, check your junk/spam settings. You must have your NTS in hand when you schedule your exam with Prometric. The name shown on the NTS and Qualification Application must be exactly as shown on your government-issued ID. You may schedule to take your exam in any state or accountancy board jurisdiction. Schedule at Prometric: www.prometric.com/cpa.
The testing windows are as follows: Window 1 – January to February with March being closed. Window 2 – April to May with June being closed. Window 3 – July to August with September being closed. Window 4 – October to November with December being closed.
There are two Prometric testing centers. The testing center in Oklahoma City is located at 2224 NW 50th, Suite 196 Oklahoma City, OK. The testing center in Tulsa is located at 3015 E. Skelly Dr, Suite 254 Tulsa, OK.
The Board recommends you download and review the CPA Exam Candidate Bulletin from the NASBA website (NASBA.org) prior to scheduling a date to sit for the CPA Examination. This resource will provide you with detailed information on what to expect and how to handle issues you may encounter.
When the OAB receives your score(s) from NASBA, you can view the "unofficial" scores within your OAB online account. Your scores are not made official until they have been certified by the OAB. Once your score has been certified by the OAB, you will receive Official Notification from the Board by U.S. mail. Note - Do not submit an Experience Verification form (OAB FORM E004) to the OAB until you have received Official Notification from the Board of having passed all four sections of the exam.
Credit is granted for an examination score of 75 or above. Credit for passed sections is retained for a rolling 18-month period from the date of the first section is taken and passed.
To maintain an active Candidate status, you must apply and actually sit for one examination section within an 18-month period from the date you last sat for an exam section. A "No Show" does not count as sitting for the exam. Your active Candidate status is determined by the OAB, not the expiration of the NTS.
The payment coupon and/or NTS expiration do not override or extend the 18-month rule to remain an active Candidate with the OAB. If a Candidate loses active status and wishes to become active again, the Applicant must reapply for qualification and meet all current eligibility requirements.
You must submit the Experience Verification form (OAB FORM E004) to the Board. The Experience Requirement is 1 year/1800 hours of work experience in accounting completed within four years prior to applying for certification. Experience must be verifiable by a CPA, PA, or an individual approved by the Board. Once your experience has been approved, you will receive an Application for Certification from the Board. You must also complete the AICPA's Professional Ethics: A Comprehensive Course and score a 90% or above on the ethics exam.
State of Oklahoma
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