Oklahoma CPA Requirements at a Glance
- Education: 150 semester hours + Bachelor’s degree
- Exam: Pass all 4 sections of Uniform CPA Exam
- Experience: 1 year (1,800 hours) supervised work
- Ethics: Pass AICPA Ethics Exam with 90%+
- Residency: Must be Oklahoma resident before exam
- CPE: 40 hours annually, 120 hours every 3 years
Planning to become a CPA in Oklahoma? The Sooner State offers exceptional opportunities for accounting professionals, from thriving energy companies to expanding healthcare systems. With Oklahoma adding accounting positions at a rate of 11.6% through 2026—faster than the national average—now is an ideal time to pursue your CPA certification.
This comprehensive guide walks you through Oklahoma CPA requirements step-by-step, covering everything from education prerequisites to salary expectations. Whether you’re just starting your accounting journey or ready to take the CPA exam, you’ll find exactly what you need to navigate Oklahoma’s certification process successfully.
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Step 1: Meet Education Requirements for Oklahoma CPA
The foundation of becoming a CPA in Oklahoma starts with meeting specific educational requirements set by the Oklahoma Accountancy Board. Understanding these requirements early helps you plan your academic pathway efficiently.
150-Hour Education Requirement
Oklahoma requires all CPA candidates to complete 150 semester hours of college credit and earn at least a bachelor’s degree from an accredited institution. Since most bachelor’s programs only provide 120 semester hours, you’ll need an additional 30 credits.
Common Pathways to 150 Hours:
Required Coursework Breakdown
Your 150 semester hours must include specific accounting and business courses. Oklahoma’s requirements ensure you have both breadth and depth in your accounting education:
76 semester hours of upper-level courses consisting of 30 hours in accounting and 9 hours in business
Accounting Courses (30 semester hours minimum):
- Financial Accounting (beyond principles level)
- Cost/Managerial Accounting
- Auditing (must include external auditing standards and SAS)
- Taxation
- Accounting Information Systems
- Advanced Accounting Topics
Business Courses (9 semester hours from):
- Business Statistics
- Economics (Micro/Macro)
- Finance
- Business Law
- Marketing
- Business Management
- Risk Management
- Business Communication
Acceptable Institutions
The Oklahoma Accountancy Board recognizes degrees from colleges and universities with standard institutional accreditation from agencies approved by the U.S. Department of Education. You can verify your accreditation status in the official database.
For those interested in financial accounting specialization or exploring different accounting career paths, ensure your chosen program aligns with your professional goals.
Foreign Education Credentials
If you graduated from a foreign institution, your credentials must be evaluated by a member organization of the National Association of Credential Evaluation Services (NACES). The evaluation must be submitted directly to the Oklahoma Accountancy Board.
Step 2: Take the Uniform CPA Exam in Oklahoma
After meeting educational requirements, you’re eligible to sit for the Uniform CPA Exam. Oklahoma follows the national CPA exam format while maintaining specific application procedures.
Application Process
1. Apply for Exam Qualification
Submit your qualification application online or via paper application with:
- 2″ x 2″ passport-sized photo
- Notarized Affidavit Verifying Lawful Presence in the United States
- Official transcripts from every college attended
- $50 application fee
2. Receive Approval
The Oklahoma Accountancy Board typically processes applications within 5-7 business days. You’ll receive an Approval Letter confirming your exam candidate status.
3. Apply to Take Specific Exam Sections
Apply online to take your chosen exam sections, paying an additional $50 application fee to the Oklahoma Accountancy Board.
4. Pay Exam Fees
NASBA will send a payment coupon for exam section fees. Current fees range from $200-$300 per section.
5. Schedule Your Exam
After receiving your Notice to Schedule (NTS), book your exam at Prometric testing centers in Oklahoma City or Tulsa.
CPA Exam Sections
For detailed CPA exam preparation strategies, review our comprehensive CPA exam guide.
Special Accommodations
If you need testing accommodations due to a disability, submit the ADA Request for Special Accommodations form with your application.
Step 3: Gain Required Experience in Oklahoma
Oklahoma requires practical experience to ensure CPAs can apply theoretical knowledge in real-world situations. This experience must be completed after passing the CPA exam.
Experience Requirements
- Duration: 1 year (1,800 hours) of verifiable public accounting work
- Timeframe: Must be obtained within 4 years of CPA application
- Supervision: Work must be verified by a licensed CPA
- Ethics Requirement: Pass the AICPA Professional Ethics course with 90%+ before gaining experience
Qualifying Experience Types
Oklahoma accepts experience from various settings:
Documentation Process
- Order AICPA Ethics materials here and pass with 90%+
- Complete Experience Verification Form for each employer
- Include supervising CPA’s license information
- Submit forms to Oklahoma Accountancy Board via fax (405-521-3118) or email
Consider exploring opportunities in growing fields like auditing or specialized areas such as cost accounting during your experience period.
Step 4: Obtain Your Oklahoma CPA License and Permit
Oklahoma operates a two-tier licensing system requiring both a CPA certificate and a permit to practice for public accounting work.
Pre-Application Checklist
Before applying for your license, ensure you’ve completed:
- ✓ 150 semester hours of education with a bachelor’s degree
- ✓ Passed all four CPA exam sections
- ✓ Passed AICPA Ethics Examination (90%+)
- ✓ Completed 1 year (1,800 hours) of qualifying experience
- ✓ Submitted Experience Verification Forms
Certificate Application Process
Submit your Application for Certification with:
- Certificate of Completion for AICPA Ethics Exam
- Official college transcripts
- Three professional reference letters
- Application fees (check current rates)
Mail to: Oklahoma Accountancy Board, 201 Northwest 63rd Street, Suite 210, Oklahoma City, OK 73116
Permit to Practice Requirements
After receiving your certificate, you must obtain a Permit to Practice by:
- Completing 40 hours of CPE within the calendar year before application
- Submitting Interim Permit to Practice application
- Providing CPE certificates of completion
- Paying $100 permit fee
Note: All CPAs working in public accounting firms must hold a Permit to Practice, even if not signing documents
Interstate Reciprocity
Oklahoma offers CPA reciprocity for license holders from other states. Eligibility depends on when you were originally certified and your education/experience background. Compare requirements with other states like California or New York if considering relocation.
Step 5: Maintain Your License Through Continuing Education
Staying current with evolving accounting standards and regulations is essential for Oklahoma CPAs. The state’s CPE requirements ensure ongoing professional development.
CPE Requirements Overview
Specialized CPE Requirements
- Industry/Government CPAs: Minimum 72 hours in public accounting subjects every 3 years
- Compilation Supervisors: 4 hours annually in compilation agreements
- Emerging Topics: Consider courses on AI in accounting to stay competitive
Approved CPE Sources
- American Institute of CPAs
- NASBA Registry of CPE Sponsors
- Oklahoma Society of CPAs
- Oklahoma colleges and universities
- Professional conferences and seminars
Record Keeping
Maintain CPE documentation for five years including:
- Course sponsor information
- Course titles and fields of study
- Completion dates and CPE hours earned
- Signed sponsor verification
Oklahoma CPA Salary Information
Understanding salary expectations helps you evaluate the return on your CPA investment. Oklahoma offers competitive compensation that reflects both regional economics and the value of CPA credentials.
Statewide Salary Data
According to the Bureau of Labor Statistics (May 2024), Oklahoma accountants and auditors earn:
Experience-Based Salary Progression
Major Oklahoma Cities Comparison
Industry Salary Variations
Oklahoma’s diverse economy creates varied opportunities:
- Oil & Gas: 15-25% premium due to specialized knowledge requirements
- Healthcare: Growing sector with 10-15% above average salaries
- Public Accounting: Variable based on firm size; Big 4 presence in OKC/Tulsa
- Government: Stable with excellent benefits; slightly below private sector
For comparison with neighboring states, explore accounting programs nationwide to understand regional differences.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Oklahoma CPA Requirements
How long does it take to become a CPA in Oklahoma?
Typically 5-7 years total: 4-5 years for education (150 credit hours), 1 year of work experience, plus time to pass all four CPA exam sections. Most candidates complete the process within 6-8 years from starting their bachelor’s degree.
What is the CPA exam pass rate in Oklahoma?
Oklahoma’s CPA exam pass rates align with national averages, typically ranging from 45-60% per section. First-time candidates often have higher pass rates than repeat test-takers. The BEC section typically has the highest pass rate.
Can I take the CPA exam in Oklahoma without a degree?
No, Oklahoma requires at least a bachelor’s degree with 150 semester hours of education, including specific accounting and business coursework, to sit for the CPA exam. There are no experience-based alternatives.
How much does the CPA exam cost in Oklahoma?
Total costs range from $3,000-$4,500, including Oklahoma Board application fees ($50-$100), exam section fees ($826.15 total for all four sections), study materials ($2,000-$3,000), and potential retake fees.
Does Oklahoma have CPA reciprocity with other states?
Yes, Oklahoma offers CPA license reciprocity through mobility provisions and specific reciprocity agreements. CPAs from states with substantially equivalent requirements can practice in Oklahoma. Requirements vary based on when you were originally licensed.
Is Oklahoma residency required for CPA licensure?
Yes, you must be an Oklahoma resident before applying to take the Uniform CPA Exam. However, reciprocity provisions allow out-of-state CPAs to obtain Oklahoma licenses if they meet certain requirements.
What’s the difference between a CPA certificate and permit to practice?
Oklahoma’s two-tier system requires both: the certificate proves you’ve met education, exam, and experience requirements, while the permit to practice (requiring ongoing CPE) allows you to provide public accounting services.
Can I work while completing CPA requirements?
Yes, many candidates work full-time while studying for the CPA exam. Oklahoma allows part-time experience accumulation and many online programs accommodate working professionals. Consider employers who support CPA candidates with study time and exam fees.
Are online accounting degrees accepted in Oklahoma?
Yes, Oklahoma accepts degrees from regionally accredited online programs. Ensure your program meets the state’s specific credit hour requirements: 30 hours in accounting and 9 hours in business courses at the upper level.
What happens if I fail a CPA exam section?
You can retake any failed section after receiving your score report. Oklahoma follows the 18-month rule: once you pass your first section, you have 18 months to pass the remaining three sections before the first expires.
Start Your Oklahoma CPA Journey Today
Becoming a CPA in Oklahoma opens doors to rewarding career opportunities across diverse industries. With the state’s growing economy and competitive salaries, your investment in CPA certification will pay dividends throughout your career.
Ready to take the next step? Explore accredited accounting programs in Oklahoma or connect with the Oklahoma Accountancy Board for the most current requirements and application materials.
Remember, the path to becoming a CPA requires dedication, but thousands of Oklahoma accountants have successfully navigated this journey. With proper planning and persistence, you’ll join their ranks as a licensed CPA in the Sooner State.
