- Instructor led employee sponsored activities or activities when no formal CPE certificate is provided.
- Must complete and submit a Non-Standard Learning Form.
CPE Requirements and Reporting
General CPE Requirements
- CPE hours earned on a calendar year basis (Jan 1st – Dec 31st).
- A minimum of 20 hours must be earned yearly.
- A minimum of 120 hours must be earned in each rolling three-year period.
- A minimum of 4 hours of ethics must be earned in each rolling three-year period.
- Registrants who work in industry AND hold a permit to practice public accounting must at have least 72 hours of the 120-hour requirement within a rolling three-year period, in subjects related to the practice of public accounting and earn a minimum of 8 hours in the areas of taxation, accounting or assurance per calendar year.
- Registrants who are involved in the supervision or review of compilations engagements must complete 4 hours of Compilations only activities annually OR be enrolled in a Board-approved peer review program.
Additional CPE Information
The rolling three-year period begins the year you are initially certified, reinstated, or return to an active CPE status. The three-year period is rolling or “continuous”, meaning, any three consecutive years, NOT three-year blocks. Example: 2021-2023, 2022-2024, 2023-2025, etc.
- 1 CPE credit (hour) = 50 minutes. ½ hours are only awarded after one full hour has been completed.
- Required to round down to the nearest ½ credit on all learning activities.
- Self-study courses must be offered by sponsors registered with NASBA, the AICPA or the OSCPA.
- Retain copies of CPE certificates for 5 years.
- Will accept official education transcripts from public accounting firms, in lieu of CPE certificates.
- Newly certified registrants must complete a minimum of 20 CPE hours by December 31st of the year they are initially certified.
Acceptable CPE Methods
Learning activities can be completed via many methods, including, self-study, instructor led, and webinars, etc. There is no limit on self-study activities. CPE credit can also be awarded for the following “non-standard” CPE activities:
- 15 CPE hours per college credit hour.
- Must provide a copy of an official syllabus.
- 15 CPE hours per college credit hour.
- Must provide an official copy of a transcript.
- Receives up to three times credit for the course instructed.
- Proof of presentation/CPE certificate.
Failure to Comply with CPE
The Board conducts ongoing compliance reviews and random audits to verify CPE compliance. If you fail to satisfy the requirements, you will receive a compliance notification from the Board. You may also report any CPE deficiencies or non-compliance issues to the Board by contacting our CPE Coordinator, Heather Grable, at 405-522-3089 or via email at email@example.com.
Oklahoma does not pre-approve learning activities or register/approve sponsors of learning activities. Please reference section 10:15-30 and 10:15-32 of the Oklahoma Administrative Code which outlines our standards. Section 10:15-32-2 through 10:15-32-6 specifically addresses the program sponsor requirements, but it best to be familiar with general CPE requirements as well. We expect sponsors to comply with these guidelines. At any time, we reserve the right to verify these guidelines are being followed.
Participants are responsible for determining if a learning activity will count, as it must “maintain or improve” the participants professional competence. Learning activities completed via online/self-study must be through a sponsor who is registered with the NASBA, or through the AICPA or Oklahoma Society of CPAs. This registration is not required for instructor led courses, webinars, webcasts, blended learning, etc. Please use the AICPA and NASBA Statement on Standards for additional guidance.
Learning activities are measured by program length, one 50-minute period is equal to one CPE credit. We do require a certificate of attendance/completion or non-standard learning form that includes the following information to be issued to the registrant:
- Participants Name
- Date of learning activity
- Name of learning activity
- Length of learning activity
- Signature of sponsor or speaker
Note: Providers should indicate that “State Boards of Accountancy have the final authority on the acceptance of courses” on certificates of completion and/or indicate they are “in accordance with the Oklahoma Administrative Code CPE guidelines.”