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OKCPA Requirements 2026Updated July 27, 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 enacted (HB 4317, signed May 5, 2026, effective November 1, 2026)
  • 150 credit hours still accepted for licensure
  • 1 year of supervised experience (standard) or 2 years (120-credit pathway)
  • Individual-based CPA mobility model adopted
  • Annual renewal fee: $75

*Oklahoma offers a 120-credit pathway (HB 4317) with additional experience requirements. Effective November 1, 2026. 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 and 120 credits with 24 accounting credits above principles, including at least one auditing or assurance course, and 9 business credits
Credits to Sit120
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. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • 150 semester hours with accounting concentration
  • 1 year of supervised experience
EnactedHB 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
EnactedHB 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
EnactedHB 4317

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: November 1, 2026

  • Bachelor's degree in accounting (120 credits)
  • 2 years of supervised experience
  • Passage of the CPA exam
  • Signed by Governor Kevin Stitt on May 5, 2026
  • Effective November 1, 2026
  • 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

Visit Official Website(opens in new tab)
(405) 521-2397
okaccybd@oab.ok.gov

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: 2026-07-27.

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 effective November 1, 2026. Candidates can earn a CPA license with a bachelor's degree in accounting (120 credits), 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.

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