Oklahoma § 59-15.8 - Application to take examination - Format - Fees Qualifications

§ 59-15.8. Application to take examination - Format - Fees Qualifications

A. A qualification applicant to qualify as a candidate for

examination shall file an application for qualification in a format

approved by the Oklahoma Accountancy Board. The fee for the

qualification application shall be determined by the Board and shall

not exceed Three Hundred Dollars ($300.00). Every qualification

applicant to qualify as a candidate for the certificate of certified

public accountant shall meet the education and experience

requirements, except as otherwise provided in this section.

B. On or after November 1, 2025, every qualification applicant

to qualify as a candidate for examination for the certificate of

certified public accountant shall have at least one hundred twenty

(120) semester hours, or the equivalent thereof, of college

education including a 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. 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, notfor-profit accounting, accounting information systems, accounting

history and other accounting electives; 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.

C. The costs associated with the national criminal history

record check shall be paid by the applicant.

Added by Laws 1965, c. 188, § 8, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 5, emerg. eff. April 30, 1968; Laws 1986, c.

79, § 5, eff. July 1, 1986; Laws 1992, c. 272, § 9, eff. Sept. 1,

1992; Laws 1998, c. 52, § 1, eff. Nov. 1, 1998; Laws 2002, c. 312, §

5, eff. Nov. 1, 2002; Laws 2004, c. 125, § 8, eff. Nov. 1, 2004;

Laws 2009, c. 45, § 4, emerg. eff. April 14, 2009; Laws 2010, c. 85,

§ 3, eff. July 1, 2010; Laws 2019, c. 363, § 2, eff. Nov. 1, 2019;

Oklahoma Statutes - Title 59. Professions and Occupations

Laws 2022, c. 26, § 3, eff. Nov. 1, 2022; Laws 2023, c. 25, § 1,

eff. Nov. 1, 2023; Laws 2025, c. 192, § 1, eff. Nov. 1, 2025.