Oklahoma Accountancy Board · OAC 10:15
Oklahoma CPAs must earn a minimum of 20 CPE hours each calendar year and a minimum of 120 hours in each rolling three-year period, including 4 hours of ethics per rolling three-year period. Certificate or license holders who hold a permit to practice public accounting must additionally complete at least 20 hours in a technical field of study each calendar year.
CPE hours do not follow the renewal timeline. Hours are earned January 1 through December 31, while the license renews on the last day of your birth month. The rolling three-year period begins the year you are initially certified, reinstated, or return to active CPE status.
One square equals one CPE hour across the rolling three-year period.
| Rolling requirement | 120 hours in each rolling three-year period |
|---|---|
| Annual minimum | 20 hours earned yearly |
| Technical annual minimum | 20 hours in a technical field of study each calendar year, for certificate or license holders who hold a permit to practice public accounting |
| Reporting period | January 1 to December 31, using a rolling triennial cycle |
| License renewal | Last day of the CPA's birth month, annually. CPE hours do not follow the renewal timeline. |
| Ethics requirement | 4 hours of professional ethics in each rolling three-year period. Oklahoma has no state-specific ethics course requirement. |
| Public accounting subjects | 72 of the 120 hours must be in subjects related to the practice of public accounting, with at least 8 hours per calendar year in taxation, accounting, or assurance |
| Compilation requirement | 4 hours of compilation-only activities each calendar year for registrants involved in the supervision or review of compilation engagements, unless enrolled in a Board-approved peer review program |
| Technical exemptions | The 20-hour technical requirement does not apply in the calendar year a permit is initially issued, the year a lapsed permit is renewed, or a year in which the holder does not hold a permit to practice public accounting |
| Self-study | Must be through a sponsor registered with NASBA, or through the AICPA or the Oklahoma Society of CPAs. Registration is not required for instructor-led courses, webinars, webcasts, or blended learning. |
| Self-study limits | Oklahoma does not limit self-study activities |
| Credit measurement | One 50-minute period equals one CPE credit |
| Record retention | Five years |
Missing the compilation requirement. If you supervise or review compilation engagements, Oklahoma wants 4 hours of compilation-only material every calendar year — not compilation and review combined. A general SSARS course usually needs the certificate split, or a letter from the sponsor confirming how many hours were specifically compilation.
Satisfies the four-hour professional ethics requirement for the rolling three-year period. Oklahoma does not have a state-specific ethics course requirement, so any qualifying professional ethics course from an accepted sponsor will do.
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Self-study must be through a NASBA-registered sponsor, the AICPA, or the Oklahoma Society of CPAs
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Oklahoma separates the education calendar from the renewal calendar, and layers annual requirements on top of a rolling three-year total.
Hours are earned January 1 through December 31 regardless of when your license renews.
Permit holders also need 8 hours in taxation, accounting, or assurance, and 4 compilation-only hours if they supervise or review compilations.
Any three consecutive years — 2024 to 2026, then 2025 to 2027, and so on. The cycle begins the year you are initially certified, reinstated, or return to active CPE status.
Report CPE and renew by the last day of your birth month each year.
Retain copies of CPE certificates for five years in case of audit.
Oklahoma's compilation requirement is unusual, and it comes with a built-in escape route that many licensees qualify for without realising.
A minimum of 20 hours each calendar year and a minimum of 120 hours in each rolling three-year period.
Within the 120, at least 4 hours must be professional ethics. Permit holders face additional annual and subject-area requirements.
January 1 to December 31, using a rolling triennial cycle.
The three-year period is any three consecutive years — 2024 to 2026, then 2025 to 2027, then 2026 to 2028 — rather than fixed three-year blocks. It begins the year you are initially certified, reinstated, or return to an active CPE status.
Annually, by the last day of the licensee's birth month.
CPE hours do not follow the renewal timeline — they are earned on the calendar year regardless of when your birth month falls.
Four hours of professional ethics in each rolling three-year period, effective since January 1, 2009.
Oklahoma does not have a state-specific ethics course requirement, so any qualifying professional ethics course from an accepted sponsor will satisfy it.
Certificate or license holders who hold a permit to practice public accounting must complete a minimum of 20 hours of CPE in a technical field of study each calendar year.
It does not apply in the calendar year a permit is initially issued, the calendar year a lapsed permit is renewed, or a calendar year in which the holder does not hold a permit to practice public accounting.
A minimum of 72 of the 120 hours earned in any three-year period must be in subject areas related to the practice of public accounting.
Within that, at least 8 hours must be completed each calendar year in the specific areas of taxation, accounting, or assurance.
Registrants actively involved in the supervision or review of compilation engagements, who need 4 hours of compilation-only CPE each calendar year.
The requirement is waived if the CPA works for a public accounting firm enrolled in the AICPA Peer Review program, or is a sole practitioner enrolled in that program.
Only for the portion that is compilation-specific. Courses must contain four hours of compilation-only material.
If your course covers compilation and review together, ask the sponsor to split the certificate by hours or provide a letter stating how many of the hours were specifically compilation.
Yes. At least 20 hours must be reported in any single calendar year, including the first year of certification.
Because the three-year period is rolling and continuous, Oklahoma CPAs need to stay compliant every year rather than relying on a final catch-up cycle.
Yes, and Oklahoma does not limit self-study activities.
Learning activities completed via online or self-study must be through a sponsor registered with NASBA, or through the AICPA or the Oklahoma Society of CPAs. That registration is not required for instructor-led courses, webinars, webcasts, or blended learning.
Learning activities are measured by program length, with one 50-minute period equal to one CPE credit.
The Board directs licensees to the AICPA and NASBA Statement on Standards for additional guidance.
A minimum of 20 CPE hours by December 31 in the year you are certified.
The rolling three-year period begins that same year. The 20-hour technical field requirement does not apply in the calendar year a permit is initially issued.
Five years. Keep copies of your CPE certificates for that period.
Because Oklahoma layers annual minimums, annual technical requirements, and a rolling three-year total, keeping a running record by calendar year makes an audit far simpler to answer.
| Agency | Oklahoma Accountancy Board (OAB) |
|---|---|
| Address | 201 NW 63rd Street, Suite 210, Oklahoma City, OK 73116 |
| Phone | (405) 521-2397 |
| Website | oklahoma.gov/oab |
| CPE guidance | CPE requirements and reporting |
| State society | Oklahoma Society of CPAs — CPE info |
This page summarizes Oklahoma CPE rules for general informational purposes and is reviewed against the Oklahoma Accountancy Board's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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