Interim Permit Application
Oklahoma is a two-tiered state. All registrants are issued a CPA certificate. In addition to the certificate, a permit to practice public accounting may be required. Pursuant to Section 15.14A(A) of the Act and Section 10:15-25-3(a) of the Oklahoma Administrative Code, registrants who are employed by a public accounting firm or provide accounting related services to the public as a CPA, are required to hold a permit to practice public accounting.
The interim permit application should be submitted outside of your renewal period. A permit will be issued with an expiry date of the last day of your birth-month. Permit fees are not prorated.
Note: If you practice public accounting in Oklahoma or come into Oklahoma to serve clients you may not legally practice public accounting until you have been issued a permit to practice.
Interim Permit Application Process
Step 1) Applicant must provide the following documents which are required of all applicants.
- Evidence of successful completion of "Professional Ethics: The AICPA's Comprehensive Course" or its equivalent as part of the requirement for certification [Section 10:15-30-2 of the Oklahoma Administrative Code (OAC)]. *IMPORTANT: You do not have to take the exam again if you can submit sufficient evidence.
- Proof of 40 hours of CPE obtained in the calendar year preceding the date of the application or in the last 365 days preceding the application date.
- If you have been claiming an exemption from CPE reporting, you will be required to complete a Return to Active Status (RTAS) process. Please submit the Notification of Return to Active Status Form, if applicable.
Once all documents have been received and the application is processed, the applicant will receive an approval email and the permit to practice can be printed in the Registrant Portal Online Dashboard under “Pocket Card”.