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New Applicant Information

A new applicant is anyone who has not yet established eligibility to sit for the Uniform CPA examination through submission of an Eligibility Application.

Pathway from Candidate to CPA Infographic with Instructions
 


Current Requirements:

1.     Baccalaureate or higher degree, or the equivalent thereof, conferred by a college or university acceptable to the Board from an accredited four-year college or university in this state or any other accredited four-year college or university recognized by the Board.

2.     At least one hundred twenty (120) semester hours, or the equivalent thereof, of college education including:

a.     The total educational program of the applicant for examination shall include an accounting concentration or its equivalent as determined acceptable by the Board which shall include not less than twenty-four (24) semester hours, or the equivalent thereof, in accounting courses above principles of accounting or introductory accounting, with at least one course in auditing or assurance; the remaining accounting courses shall be selected from financial accounting, accounting theory, cost/managerial accounting, federal income tax, governmental, not-for-profit accounting, accounting information systems, accounting history and other accounting electives;

b.     At least nine (9) semester hours shall be from any or all of the subjects of economics, statistics, business law, finance, business management, marketing, business communication, risk management, insurance, management information systems or computer science at the upper division* level of college or above or the equivalent of such subjects as determined by the Board; all the remaining semester hours, if any, shall be elective.

*300/3000 level or above

Information on education requirements for Licensure once the CPA Examination has been passed:

Licensure Education Requirements

Eligibility Checklist and Self Evaluation

To sit for the CPA examination as an Oklahoma candidate, you must be a resident of the state immediately prior to filing your application as required by Section 15.8.A of the Oklahoma Accountancy Act. Documentation may be requested to show that you are an Oklahoma resident. Such documentation may include verification of your place of residence, copies of Oklahoma tax returns, college or university enrollment, employment, etc. If you satisfy the Oklahoma residence requirement and were educated outside of the United States, you will need to have your education evaluated to determine equivalency.

The Oklahoma Accountancy Board (OAB) only accepts foreign evaluations from NASBA International Evaluation Services (NIES). The evaluation process may take several weeks to complete. You will pay costs for the evaluation directly to NIES. You must contact NIES directly to request detailed information about their required forms, procedures, and costs. After they have reviewed your official transcripts, they will issue a report containing a detailed assessment to determine if your education meets the requirements set forth in Section 15.8 of the Oklahoma Accountancy Act. After NIES completes the report, they will send it to the OAB. If you do not request they send it directly to the Board, you will need to mail it via USPS to the Board offices. Photocopies of evaluation reports will not be accepted. Please note that the OAB must receive the original report. When submitting the qualification application, whether online or via paper form, you must send the original evaluation letter.

NASBA International Evaluation Services
150 4th Avenue North, Suite 850
Nashville, TN 37219
Phone: (855) 468-5382
Fax: (615) 324-1268
Email: nies@nasba.org
NIES Website

For additional information, please contact Rebekah Flanagan, Examination Coordinator, at rflanagan@oab.ok.gov or (405) 522-0322.

All educational requirements to qualify must be met at the time the application is filed with the OAB. The OAB cannot waive any of the eligibility requirements. Citizenship is not required. However, state law mandates that the OAB establish that you are legally in the United States. If you are not, we will be unable to process your application. All applicants submitting a qualification application must also submit the notarized affidavit form showing proof of lawful residence inside the United States. This form can be downloaded here.

Each course needed to qualify must be individually listed on an official transcript. Graduate level financial and managerial accounting only, do not count toward the required 30 semester hours of accounting if they are equivalent to undergraduate principles.

Official paper transcripts can be sent to the OAB office:

Oklahoma Accountancy Board
201 NW 63rd St., Suite 210
Oklahoma City, Oklahoma 73116

eScrips: To be official, transcripts must be emailed directly from the university to: 

Rebekah Flanagan
Examination Coordinator
RFlanagan@oab.ok.gov
(405) 522-0322

Submitting the Eligibility Application:

1.     Have all documents ready at the time of application.
        a.     Notarized Affidavit of Lawful Presence
        b.     2x2 Passport Type Photo
        c.      Transcripts with courses completed and hours/degree posted
2.     Create account on the OAB Online Portal.
3.     Follow application prompts and upload applicable documents when requested
4.     Pay the $90 application fee and submit it.
5.     Request eScrips be sent or mail official paper transcripts. This can be done prior to application submission.

Notification of Eligibility: You will receive the approval or denial letter via email. This email will contain additional pertinent information regarding the examination process. Please read all the information

All educational requirements to qualify must be met at the time the application is filed with the OAB. The OAB cannot waive any of the eligibility requirements. Citizenship is not required. However, state law mandates that the OAB establish that you are legally in the United States. If you are not, we will be unable to process your application. All applicants submitting a qualification application must also submit the notarized affidavit form showing proof of lawful residence inside the United States. This form can be downloaded here.

Each Course Needed to Qualify Must Be Individually Listed on An Official Transcript. Graduate level Financial and Managerial Accounting only, do not count toward the required 30 semester hours of accounting if they are equivalent to undergraduate principles.

Official paper transcripts can be sent to the OAB office:

Oklahoma Accountancy Board
201 NW 63rd St., Suite 210
Oklahoma City, Oklahoma 73116

eScrips: To be official, transcripts must be emailed directly from the university to: 

Rebekah Flanagan
Examination Coordinator
RFlanagan@oab.ok.gov
(405) 522-0322

Authorization for Interstate Exchange of Examination and Licensure Information - Please complete the initial portion of this form and forward it to the board of accountancy where examination credits and/ or status as a CPA candidate were first established. That board will then complete the remainder of this form (Section A-C) and return the form to you so that you may submit it via mail to the Oklahoma Accountancy Board.  This form can be downloaded here

If your current jurisdiction’s examination department goes through NASBA you will submit a Candidate Score Summary in lieu of the Interstate Exchange Form. You must order the Candidate Score Summary from NASBA and they will send it directly to the Oklahoma Accountancy Board

Submitting the Transfer of Credit Eligibility Application:

1.     Have all documents ready at the time of application.
        a.     Notarized Affidavit of Lawful Presence
        b.     2x2 Passport Type Photo
        c.     Transcripts with courses completed and hours/degree posted
        d.     Interstate Exchange of Information Form or CPA Score Summary from NABSA
2.     Create account on the OAB Online Portal
3.     Follow application prompts and upload applicable documents when requested
4.     Pay the $235 application fee and submit it.
5.     Request eScrips be sent or mail official paper transcripts. This can be done prior to application submission.
6.     Mail the completed Interstate Exchange Form or request NASBA send your CPA Score Summary. This can be done prior to application submission.
7.     If you are transferring four scores, upon approval you will have access to the Experience Verification Form and additional information for licensure.

Notification of Eligibility: You will receive the approval or denial letter via email. This email will contain additional pertinent information regarding the examination process. Please read all the information.

Last Modified on Mar 01, 2024
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