1. (a) Certificate and license holders not otherwise exempt must complete one hundred twenty (120) hours of qualifying CPE within a rolling three (3) calendar year period. A certificate or license holder's rolling three (3) calendar year period begins January 1 in the year the certificate or license holder was required to earn CPE. A minimum of twenty (20) hours of acceptable CPE, shall be completed each calendar year. Effective January 1, 2009, four hours of professional ethics must be completed within each rolling three (3) calendar year period.
2. (b) Each certificate or license holder shall annually report CPE for the preceding calendar year or claim an exemption to the CPE requirement for the preceding calendar year. This reporting shall take place in conjunction with the filing of the certificate or license holder's annual registration renewal based on the certificate or license holder's birth month.
3. (c) The professional ethics requirement as mandated in this section may be met by courses from other licensed professional disciplines that relate directly to the practice of public accounting, such as law or securities and may be met by courses on ethical codes in jurisdictions other than Oklahoma.
4. (d) CPE hours claimed for credit may be claimed only for the compliance period in which the course was completed and credit granted.

5. (e) Each letter or certificate of completion shall include the date of completion of the seminar or course as evidenced by:

   1. (1) Date the in-attendance course was completed;
   2. (2) Date a self-study course was completed and evidenced by the date of certified mailing or date of facsimile transmission to the program sponsor;
   3. (3) Date an internet self-study course is transmitted to the program sponsor or the online exam is passed.
6. (f) At the time of completing each course, or within sixty (60) days thereafter, the certificate or license holder shall obtain a letter or certificate attesting to completion of the course from the sponsor of the course. Such letters or certificates shall be retained for a period of five (5) years after the end of the calendar year in which the program is completed and shall include the specific information set forth in the Board's CPE Standards in 10:15-32-6(a).

7. (g) Participants in CPE programs shall also retain descriptive material for five (5) years which reflects the content of a course in the event the participant is requested by the Board to substantiate the course content. Examples of such descriptive materials might include:

   1. (1) course descriptions;
   2. (2) course outlines; and
   3. (3) course objectives.
8. (h) Effective January 1, 2026, certificate or license holders holding a permit to practice public accounting shall complete a minimum of twenty (20) hours of CPE in a technical field of study each calendar year. This requirement shall not apply to the calendar year in which a permit is initially issued, to the calendar year in which a lapsed permit is renewed, or to the calendar year in which a certificate or license holder does not hold a permit to practice public accounting.

9. (i) Effective January 1, 2011, if a certificate or license holder is actively involved in the supervision or review of compilation engagements for third party reliance, the certificate or license holder must complete a minimum of four (4) credits of CPE in the subject area of compilation engagements in each calendar year. This requirement shall be waived if:

   1. (1) the certificate or license holder works for a public accounting firm currently enrolled in a peer review program with an approved sponsoring organization; or
   2. (2) the certificate or license holder is a sole proprietorship currently enrolled in a peer review program with an approved sponsoring organization.

Added at 22 Ok Reg 1691, eff 7-1-05

Amended at 23 Ok Reg 2123, eff 7-1-06

Amended at 24 Ok Reg 1729, eff 7-1-07

Amended at 25 Ok Reg 1513, eff 7-1-08

Amended at 26 Ok Reg 1373, eff 7-1-09

Amended at 27 Ok Reg 5, eff 8-6-09 (emergency)

Amended at 27 Ok Reg 1690, eff 7-1-10

Amended at 39 Ok Reg 774, eff 11-1-22

Amended at 41 Ok Reg, Number 22, effective 9-15-24

Amended at 42 Ok Reg, Number 21, effective 9-15-25