Frequently Asked Questions

1. What is the Oklahoma Accountancy Board?
The Oklahoma Accountancy Board (OAB) is the state regulatory agency for CPAs, PAs and public accounting firms and is the governing body for administering the examination in Oklahoma. The OAB processes applications to determine if eligibility is met and issues the CPA certificate or PA license. Our primary responsibility is to safeguard the public welfare.

2. What other entities does the Board interact with?
NASBA - National Association of State Boards of Accountancy is the "gateway" for all parties and maintains the National Candidate Database for all accountancy board jurisdictions. AICPA - American Institute of Certified Public Accountants develops the examination content as well as grades the exam and initially issues scores. Prometric - Provides the computer facility to take the exam.

3. How do I update my personal information or employment on record with the Oklahoma Accountancy Board?
Changes can be reported to the Board in one of the following ways: Log into your OAB online account and change your information under the Personal Information and/or Employment Information section; Mail: 201 N.W. 63rd St, Ste. 210, Oklahoma City, OK 73116; Fax: (405) 521-3118; Email: okaccybd@oab.OK.gov. Pursuant to the Oklahoma Accountancy Act Section 15.14(G), any changes in employment or address must be reported to the Board within thirty (30) days of the effective change. This also applies to any arrests or disciplinary proceedings.

4. I renewed online, but did not receive my permit. How can I get a copy of my current permit?
The option to print your permit is available after you have successfully renewed online. If you did not print your permit at that time, you may log back into your OAB online account to print your permit, you may call Board staff at 405-521-2397 or submit a written request via fax, mail, or email (contact information available on the "Contact Us" page).

5. I am a retired or inactive CPA. Can I display my CPA Certificate or PA License?
You may display your CPA Certificate or PA License; however your business cards and/or letterhead must indicate "retired" or "inactive" CPA or PA.

6. I want to obtain a reciprocal license in Oklahoma. What do I do?
CPAs or PAs wishing to obtain a reciprocal license in Oklahoma should complete and submit the Reciprocal Application form (OAB FORM R008). You can download the application from the OAB website under Forms.

7. I am a CPA licensed in another jurisdiction. I now work for a public accounting firm in Oklahoma, and my principal place of business is in Oklahoma. What are my requirements?
You must apply for reciprocity and a permit to practice in Oklahoma within 120 days from the date you begin performing public accounting in this state.

8. I no longer wish to renew/keep my Oklahoma CPA Certificate or PA License. What do I do?
If you no longer wish to maintain your Oklahoma CPA certificate or PA License, you should notify OAB's Licensing Coordinator in writing or by email that you wish to cancel your Oklahoma CPA certificate or PA License in good standing. This request must be received by the OAB before your Certificate or License is automatically revoked. If you choose to let your Certificate or License automatically revoke instead of cancelling, the revocation will show up as a disciplinary action on your CPA/PA record.

1. Who is required to obtain continuing professional education?
All CPAs are required to obtain CPE unless a valid CPE Exemption Affidavit is on file with the Board. (Exemptions: Military, disabled, retired from all forms of employment, not currently employed, non-accounting related work, certified and living in another jurisdiction and meeting CPE requirements for that state).

2. What is the CPE requirement?
At least 120 hours of CPE must be earned within any rolling 3-calendar-year period with a minimum of 20 hours in any year. Four hours of professional ethics must be earned in each rolling 3-calendar-year period. If you provide compilation services and you or your firm are not enrolled in a Board approved peer review program, you must obtain four hours of compilation only annually (compilation and review courses do not satisfy this requirement).

3. I provide accounting services for my immediate family. Do I need to earn CPE?
You do not need to earn CPE if your services are only limited to providing incidental, non-compensated services for immediate family members. However, you may not hold out to the public as a CPA or PA or provide accounting related services to others.  A CPE exemption affidavit must be submitted and approved by the Board to be exempted from CPE. 

4. What kind of documentation do I need to support the CPE I report?
Registrants are responsible for accurate reporting of the appropriate number of CPE credits earned and should retain appropriate documentation of their participation in learning activities. Your proof of completion must contain the following: (1) Name and contact information of CPE program sponsor; (2) title and description of content; (3) date(s) of program; and (4) number of CPE credits, all of which should be included in documentation provided by the CPE program sponsor.

5. How much of my CPE requirement may be met by self-study courses?
All of it may be met through self-study as long as the self-study courses are sponsored by a NASBA registered CPE provide or the AICPA or OSCPA. 

6. Will the OAB pre-qualify CPE courses or programs?
No. Professional competence is the key. Essentially, to be accepted, a course must help to maintain or improve your professional competence as a CPA or PA. It must meet the CPE standards and be appropriately documented.

7. What happens if I take a course and it is denied?
You will be notified and asked to substitute unclaimed CPE hours which do meet the requirements. If you have not yet completed any acceptable CPE, you may be granted additional time in which to complete any needed coursework. 

8. Are technology courses such as Excel, Word, and computer software programs acceptable?
Computer literacy is important in any business environment. Such courses are acceptable as long as the registrant can demonstrate to the satisfaction of the OAB they enhance his/her ability to provide professional services. The registrant should always be cognizant that the purpose of CPE is to maintain or improve his/her professional competence as a CPA or PA. It is important to develop a learning plan that addresses the broad range of knowledge, skills, and abilities needed to do so.

9. Can I claim CPE credit as a course instructor?
Yes, you can claim credit as follows: (A) Instructors, discussion leaders, or speakers who present a learning activity for the first time receive CPE credit for their presentation time. They also receive credit for their actual preparation time up to two times the number of credits as for their presentation time. (B) Instructors of college or university courses can claim a maximum of 15 CPE credits per college credit hour taught to the extent the activities maintain or improve their professional competence and meet the requirements of the CPE Standards. Repeat presentations of the same course cannot be claimed unless it can be demonstrated that the learning activity content was substantially changed and that such change required significant additional study or research.

10. Will college courses qualify for CPE credit?
College courses will qualify as long as they maintain or improve your professional competence as a CPA or PA. You may count 15 CPE credits per college semester hour. Keep a transcript showing successful completion of the course in your CPE file to document the hours claimed. As with all CPE courses, course materials should be retained for a period of five years after the end of the year in which they are earned.

11. How long must I keep certificates of completion, course brochures, and other promotional materials that reflect course content?
Five years from the end of the year in which the CPE was earned.

12. Should I send my CPE certificates or other proof of completion to the OAB throughout the year as I earn my CPE?
No. Keep your documentation in your CPE file. If you are selected to participate in the random sample CPE audit, you will be asked to provide copies of your documentation to the OAB.

13. I am an investment advisor. Am I required to complete CPE?
Yes. The practice of public accounting includes preparing personal financial or investment plans, or providing clients products or services of others in implementation of personal financial or investments plans. In addition, if you use the CPA designation, you must also obtain a permit to practice.

14. What do I do if I did not complete my CPE hours?
Any registrant who fails to earn CPE hours and/or meet CPE requirements must notify the Board CPE Coordinator immediately.

15. What is Oklahoma's CPE schedule?
CPE is earned on a calendar year basis: January 1st - December 31st.

16. How is CPE reported to the Board?
CPE hours should be recorded in your online account under Continuing Professional Education. You may log your CPE hours as you complete them during the year, log them all at once at the end of the year, or log them during your renewal period the following year. Uploading copies of certificates is not required for general CPE reporting, but the option is available. Note: Registration Renewals will pull prior calendar year CPE data.

1. Who must hold a permit to practice?
All OAB registrants engaged in the practice of public accounting are required to hold a permit. If you do not hold a permit to practice public accounting from the Oklahoma Accountancy Board you may not hold out to the public in any manner.

2. May I hold a permit if I do not practice public accounting but I work in industry, government or education?
While a permit is not required for work in industry, government or education, you may hold a permit to practice if you so choose.

3. What are the requirements to obtain an initial permit to practice?
To obtain an initial permit, you must report a minimum of forty (40) hours of CPE and provide evidence of the successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the OAB earned within the previous calendar year or within 365 days immediately preceding the date of the application. The exam course is called "Professional Ethics: AICPA's Comprehensive Course." It can be counted toward the 40 hours of CPE required for the permit.

4. What are the requirements to renew a lapsed permit?
To renew a permit that has lapsed, you must report a minimum of forty (40) hours of CPE and provide evidence of the successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the OAB earned within the previous calendar year or within 365 days immediately preceding the date of the application. The exam course is called "Professional Ethics: AICPA's Comprehensive Course." It can be counted toward the 40 hours of CPE required for the permit.

5. I am a CPA that just moved into public practice, but I have not yet earned the 40 hours of CPE required to get a permit to practice. What should I do?
You can apply for a 60-day transition period which, if approved, would allow you to practice for 60 days while you earn the CPE required to obtain the permit.

1. What is the annual requirement for Ethics CPE?
Four hours of professional ethics must be earned in each rolling 3-calendar-year period.

2. Can I use an ethics course from another state to satisfy my Oklahoma requirement to take the AICPA Comprehensive Ethics Exam?
The OAB has ruled that only the Professional Ethics for Certified Public Accountants, 24th Edition (Rev. August 2008) by the California CPA Education Foundation may substitute for the AICPA Comprehensive Ethics Exam in Oklahoma. Other States ethics exams must be brought to the Board for approval consideration.

3. What if I took the AICPA's Ethics Examination several years ago? Do I have to take it again?
No. You must simply provide your AICPA Comprehensive Ethics Exam certificate as proof of successful completion. (Note: Must pass exam with a score of 90% or better).

4. Can I count the CPE credits for the ethics examination course toward the CPE requirement?
Yes, if the course was taken during the same compliance period as the rest of the CPE. Like any other CPE course, it cannot be split between two different compliance periods.

1. I want to return to active status. What must I do?
A registrant who wishes to return to active status must immediately give written notice to the Board. The Notification of Change of Status Form (OAB FORM R006) is available for download from the OAB website. The requirements to return to active status are provided on this form.

2. When does my new rolling 3-calendar-year CPE period begin when I return to active status? 
The rolling 3-year CPE cycle of a registrant returning to active status begins January 1 of the year the registrant returns to active status.

3. Can any of the CPE I complete to re-enter active status be applied to my rolling 3-calendar-year CPE period?
Yes, but only 40 hours of the CPE credit reported to meet the requirements to return to active may be reported for the 3-year CPE cycle for the calendar year in which it is earned and only if the credit is earned: within the calendar year the registrant returns to active status, or within one year of the date the registrant returns to active status.

1. Who is required to undergo peer review?
Non-incorporated sole proprietors and firms holding a permit from the Board and who are engaged to perform attestation engagements are required to undergo peer review.

2. My firm only performs compilations. Do I need to get a peer review?
If your highest degree of services are compilations and you or your firm are not enrolled in a Board-approved peer review program, you must obtain four hours of Compilation-specific CPE annually ("Compilation and Review" courses do not fully satisfy this requirement).

3. Does my peer reviewer or sponsoring organization send a copy of the firm’s peer review to the OAB?
No. Firms are responsible for submitting the peer review report AND letter of acceptance to the OAB. In most cases, firms must make the report available on the Facilitated State Board Access website. Contact your State’s CPA Society for further information.

4. Does my peer review become a matter of public record once it has been submitted to the OAB?
No. Any peer review report submitted to the OAB is confidential.

1. Who is required to register as a firm with the Oklahoma Accountancy Board?
Non-incorporated sole proprietorships are considered to be a firm through their individual registration with the Board. All other entities with an office in Oklahoma intending on providing public accounting services must first register with the Secretary of State and then complete an initial firm registration (OAB FORM R005) with the Board. You may download this form from the OAB website under ‘Forms.’

2. If my firm is not located in Oklahoma, do I still have to register my firm?
Effective November 1, 2023, out-of-state firms are allowed to operate under full mobility, without being registered with our office, even if the work being performed is attestation-related. However, if the out-of-state firm has a physical office location in the State of Oklahoma, the firm would be required to register and maintain firm registration with our office. Out-of-State firms without a physical office in Oklahoma are still welcome to register with our office, if they choose to do so, but it is not required.

3. What if I need to change the name or structure of my firm?
You must first make the amendment to the firm structure with the Secretary of State. Submit your updated certificate from the Secretary of State to the Board with an initial firm registration form (OAB FORM R005). For further information, please contact the Board staff for assistance.

4. If my firm is already registered, how do I register additional offices in Oklahoma?
If these offices are located in Oklahoma, you will need to log into your OAB online account and update this information, or you can submit a letter to the Board with the address, phone number and designated manager for each office.

1. How do I apply to sit for the CPA Examination?
You must first submit a "Qualification Application for Eligibility" online or submit the paper application (OAB FORM E001) found on the OAB website under ‘Forms.’ The following must accompany the paper application: Official transcripts, 2x2 current passport photo, $90 non-refundable application fee, Affidavit of Lawful presence in the U.S., additional documentation may be requested or required. Once your application is approved, you are now considered to be a candidate for the CPA Examination.

2. How long is the application process?
Applications received that are complete are processed by the OAB within 5-7 business days. However, it could take longer if the application is incomplete, and more information must be requested from the applicant. Most requests for additional information will be made in writing and the applicant will be given a time frame to comply with the request.

3. What are the educational requirements for the CPA Examination?
You must have earned a Bachelor's degree from an accredited college or university with 150 total semester hours consisting of the following: 76 semester hours upper division level; 30 semester hours in accounting, above principles and/or introductory accounting courses; One course must be in auditing or assurance, with concentration on external auditing standards including but not limited to Statements on Auditing Standards (SAS); 9 semester hours of upper division level business related courses.

Effective November 1, 2023, the educational requirements to sit for the examination are: a Bachelor's degree, or its equivalent, from an accredited college or university with 120 total semester hours consisting of the following: 24 semester hours in accounting, above principles and/or introductory accounting courses; One course must be in auditing or assurance, with concentration on external auditing standards including but not limited to Statements on Auditing Standards (SAS); 9 semester hours of upper division level business related courses.

4. What is the resident requirement?
You must be a resident of the State of Oklahoma immediately prior to filing the application. You must be physically living in Oklahoma at the time of making application. Having lived in Oklahoma before does not constitute residency.

5. I am an approved Candidate; how do I apply to sit for a section of the CPA Exam?
You can access a step by step guide under ‘Sitting for the Exam” by going to our homepage >Departments >Examination >Established Candidate Information. Once your Exam application is approved, you will receive an approval email from the OAB and within 48 hours you will be able to access your payment coupon in your NASBA account. Once you pay the payment coupon in full NASBA will issue you a Notice to Schedule (NTS) within 48 hours

6. How do I receive my Payment Coupon and NTS from NASBA?
After your first candidate examination application is approved through the OAB, you will receive an email from NASBA prompting you to set up an account on their website. This is how you will access your payment coupon and subsequent NTS each time. You must have your NTS in hand when you schedule your exam with Prometric. The name shown on the NTS and Qualification Application must be exactly as shown on your government-issued ID. You may schedule to take your exam in any state or accountancy board jurisdiction.

7. Where are test centers in Oklahoma?
There are two Prometric testing centers. The testing center in Oklahoma City is located at 2224 NW 50th, Suite 196 Oklahoma City, OK. The testing center in Tulsa is located at 3015 E. Skelly Dr, Suite 254 Tulsa, OK.

8. What should I expect regarding taking the CPA Examination (no shows, deadline, rescheduling, etc.)?
The Board recommends you download and review the CPA Exam Candidate Bulletin from the NASBA website (NASBA.org) prior to scheduling a date to sit for the CPA Examination. This resource will provide you with detailed information on what to expect and how to handle issues you may encounter.

9. When can I see my score?
You can view your score on the date it is released in your NASBA account. However, your scores are not made official until they have been certified by the OAB. Once your score has been certified by the OAB, you will receive official notification from the Board by U.S. mail.

10. How do I get credit granted for passed sections?
Credit is granted for an examination score of 75 or above. Credit for passed sections is retained for a rolling 18-month period from the date of the first section is taken and passed.

11. How do I maintain my Candidate status?
To maintain an active Candidate status, you must apply and actually sit for one examination section within an 18-month period from the date you last sat for an exam section. A "No Show" does not count as sitting for the exam. Your active Candidate status is determined by the OAB, not the expiration of the NTS.

12. What if I lose my Candidate status?
The payment coupon and/or NTS expiration do not override or extend the 18-month rule to remain an active Candidate with the OAB. If a Candidate loses active status and wishes to become active again, the Applicant must reapply for qualification and meet all current eligibility requirements.

13. What happens after I have been granted credit for passing all four sections of the exam?
You must submit the Experience Verification form (OAB FORM E004) to the Board. The Experience Requirement is 1 year/1800 hours of work experience in accounting completed within four years prior to applying for certification. Experience must be verifiable by a CPA or an individual approved by the Board. Once your experience has been approved, you will be able to access the Application for Certification in your OAB online account. You must also complete the AICPA's Professional Ethics: A Comprehensive Course and score a 90% or above on the ethics exam.