1. 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, at the time of filing the application for qualification, shall meet the education requirements as provided in this section.

2. B. On or after November 1, 2026, every qualification applicant to qualify as a candidate for examination for the certificate of certified public accountant shall have at least a baccalaureate or higher degree, or the equivalent thereof, conferred by a college or university acceptable to the Board from an accredited college or university in this state or any other accredited college or university recognized by the Board. The total educational program of the applicant to qualify for examination shall include an accounting concentration or its equivalent as determined acceptable by the Board, provided that the educational program shall include one of the following:

   1. 1. On or after November 1, 2026, and no later than May 31, 2030, 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 and not-for-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; or
   2. 2. On or after November 1, 2026, 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 and not-for-profit accounting, accounting information systems, accounting history, and other accounting electives. At least twenty-four (24) 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. All the remaining semester hours, if any, shall be elective.

Laws 1965, SB 286, c. 188, § 8, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 5, emerg. eff. April 30, 1968; Amended by Laws 1986, SB 562, c. 79, § 5, emerg. eff. July 1, 1986; Amended by Laws 1992, HB 2340, c. 272, § 9, eff. September 1, 1992; Amended by Laws 1998, SB 1310, c. 52, § 1, eff. November 1, 1998 (superseded document available); Amended by Laws 2002, SB 1429, c. 312, § 5, eff. November 1, 2002 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 8, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 4, emerg. eff. April 14, 2009 (superseded document available); Amended by Laws 2010, HB 3190, c. 85, § 3, emerg. eff. July 1, 2010 (superseded document available); Amended by Laws 2019, HB 1373, c. 363, § 2, eff. November 1, 2019 (superseded document available); Amended by Laws 2022, SB 1760, c. 26, § 3, eff. November 1, 2022 (superseded document available); Amended by Laws 2023, SB 171, c. 25, § 1, eff. November 1, 2023 (superseded document available); Amended by Laws 2025, HB 2736, c. 192, § 1, eff. November 1, 2025 (superseded document available); Amended by Laws 2026, HB 4317, c. 186, § 1, eff. November 1, 2026 (superseded document available).