OKCPA Requirements 2026Updated November 4, 2026
Oklahoma CPA Requirements
Everything you need to become a CPA in Oklahoma
120/150
Credit Hours*
1
Year Experience
$100
License Fee
40
CPE Hours/Year
Key Facts
- ✓120-credit pathway in effect since November 1, 2026 (HB 4317, signed May 5, 2026)
- ✓Bachelor's degree with an accounting concentration is enough to sit, and with 2 years of experience to license (no 120 or 150 total-credit figure in the law)
- ✓1 year of supervised experience (master's or bachelor's + 30 hours) or 2 years (bachelor's only)
- ✓Individual-based CPA mobility model adopted
- ✓Annual renewal fee: $75
*Oklahoma offers a 120-credit pathway (HB 4317) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30(for licensure)
Business Credits9
Additional Requirements:
- •Must include auditing and tax courses
Oklahoma offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to SitBachelor's degree with an accounting concentration (no total-credit figure since November 1, 2026): 24 accounting credits above principles, including at least one auditing or assurance course, and 9 business credits (this option ends May 31, 2030), or 24 accounting and 24 business credits
Accounting Credits to Sit24
Business Credits to Sit9
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$100
Renewal Fee$75
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Exam vs. Licensure: Oklahoma requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure.
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours with accounting concentration
- •1 year of supervised experience
ActiveHB 4317
Post-Baccalaureate Degree Pathway
150
Credits
1
Year Exp.
Effective: November 1, 2026
- •Master's degree in accounting
- •1 year of supervised experience
- •Passage of the CPA exam
ActiveHB 4317
Bachelor's + 30 Credits Pathway
150
Credits
1
Year Exp.
Effective: November 1, 2026
- •Bachelor's degree in accounting
- •30 additional credit hours
- •1 year of supervised experience
- •Passage of the CPA exam
ActiveHB 4317
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: November 1, 2026
- •Bachelor's degree with an accounting concentration; the enrolled bill states no total-credit figure for this route (read October 20, 2026 and again November 4, 2026)
- •2 years of supervised experience
- •Passage of the CPA exam
- •Signed by Governor Kevin Stitt on May 5, 2026 (Oklahoma legislature action history)
- •In effect since November 1, 2026 (HB 4317, Section 5)
- •Accounting concentration for licensure: 30 accounting + 9 business semester hours (through May 31, 2030), or 24 accounting + 24 business
- •Accountancy Board emergency rules (rule impact statement dated August 21, 2026) remove the 120/150 hour counts from its rules and stay in force until permanent rules are adopted
- •Aligns Oklahoma with the 9th Edition Uniform Accountancy Act
- •Also adopts individual-based CPA mobility model and safe harbor protections for currently licensed CPAs
Oklahoma State Board of Accountancy
Oklahoma Accountancy Board
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Oklahoma State Board of Accountancy before beginning your application. Last updated: 2026-11-04.
Oklahoma CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$100
Renewal Fee
$75 every 1 year
Frequently Asked Questions
Yes. Governor Kevin Stitt signed HB 4317 into law on May 5, 2026, creating a 120-credit alternative pathway that took effect November 1, 2026. Candidates can earn a CPA license with a bachelor's degree with an accounting concentration, two years of supervised experience, and passage of the CPA exam. The law also adopts a master's degree pathway, an individual-based mobility model, and safe harbor protections for currently licensed CPAs.
Education Programs for Oklahoma
5 programs meet CPA education requirements in Oklahoma. Browse by category to find the right fit.
Online MAcc
2150-Hour Pathways
2Related Resources
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