1. A. Upon payment of appropriate fees, the Oklahoma Accountancy Board shall grant a certificate to any individual of good character who meets the applicable education, experience and testing requirements provided for in this section and in Sections 15.8 and 15.10 of this title. For purposes of this subsection, good character means an individual who does not have a history of dishonest acts as demonstrated by documented evidence and has not been convicted, pled guilty, or pled nolo contendere to a felony charge. The Board may refuse to grant a certificate to an applicant for failure to satisfy the requirement of good character. The Board shall provide to the denied applicant written notification specifying grounds for denial of a certificate including failure to meet the good character criterion. Appeal of the action of the Board may be made in accordance with the provisions of the Administrative Procedures Act.
2. B. The Board shall issue certificates as certified public accountants to those applicants who have met the qualifications required by the provisions of the Oklahoma Accountancy Act and the applicable rules of the Board, and have passed an examination in accounting, auditing and related subjects as the Board determines appropriate with such grades that satisfy the Board that each applicant is competent to practice as a certified public accountant.
3. C. The Board may make use of the Uniform Certified Public Accountant Examination and any organization that assists in providing the examination.

4. D. These education requirements shall have been completed prior to submitting an application to the Board and within the time frame outlined in this section.

   Experience shall be defined by the Board by rule and shall include providing a type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, and be satisfied through work experience in government, industry, academia or public practice, all of which shall be verified by a certificate or license holder or an individual approved by the Board. Upon completion of the requirements of Section 15.8 of this title, a qualified applicant for the examination may take the certified public accountant or public accountant examination prior to earning the experience required in this subsection, but shall not be issued a certificate until the experience requirement has been met.

5. E. A qualified applicant may take the Uniform Certified Public Accountant Examination but shall not be issued a certificate until the requirements pursuant to this section and Section 15.8 of this title have been met. An applicant for initial issuance of a certificate pursuant to this section shall show that the applicant has at least one of the following:

   1. 1. A post-baccalaureate degree conferred by a college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule; or
   2. 2. A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by an accredited college or university accepted by the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule; or
   3. 3. A baccalaureate degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule.

6. F. For purposes of subsection E of this section, the requirements of an accounting concentration or its equivalent shall be determined by Board rule, provided that it shall include the following:

   1. 1. On or after November 1, 2026, and no later than May 31, 2030, not less than thirty (30) 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.

7. G. An applicant for initial issuance of a certificate under this section shall show that the applicant has the required experience as follows:

   1. 1. An applicant for initial issuance of a certificate under paragraphs 1 and 2 of subsection E of this section shall show that the applicant has had one (1) year of experience as defined by Board rule; or
   2. 2. An applicant for initial issuance of a certificate under paragraph 3 of subsection E of this section shall show that the applicant has had two (2) years of experience as defined by Board rule.
8. H. Every applicant for the certificate of certified public accountant shall provide evidence of successful completion of an ethics examination prescribed by the Board.
9. I. Every applicant for the certificate of certified public accountant shall submit to a national criminal history record check in accordance with Section 150.9 of Title 74 of the Oklahoma Statutes. Results of national criminal history record checks shall be provided to the Oklahoma Accountancy Board by the Oklahoma State Bureau of Investigation. Criminal history record check results are confidential and shall not be disseminated outside the Oklahoma Accountancy Board. The costs associated with the national criminal history record check shall be paid by the applicant.
10. J. An individual applying for a certificate as a certified public accountant must make an application for the certificate within five (5) years of the date the Board notifies the candidate that the candidate has successfully passed all sections of the C.P.A. Examination. If the candidate fails to make an application for the certificate within five (5) years, the candidate must provide documentation showing he or she has completed at least one hundred twenty (120) hours of qualifying continuing public accountancy education completed within the three-year period immediately preceding the date the individual applies for certification. The Board shall establish rules whereby time limits set for application pursuant to this provision may, upon written application to the Board, be waived or reduced if the candidate is called to active military service or becomes incapacitated as a result of illness or injury or for such other good causes as determined by the Board on a case-by-case basis.

Laws 1965, SB 286, c. 188, § 9; Amended by Laws 1968, HB 1216, c. 271, § 6, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 10, eff. September 1, 1992; Amended by Laws 2002, SB 1429, c. 312, § 6, eff. July 1, 2003 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 9, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 5, emerg. eff. April 14, 2009 (superseded document available); Amended by Laws 2010, HB 3190, c. 85, § 4, emerg. eff. July 1, 2010 (superseded document available); Amended by Laws 2022, SB 1760, c. 26, § 4, eff. November 1, 2022 (superseded document available); Amended by Laws 2023, SB 171, c. 25, § 2, eff. November 1, 2023 (superseded document available); Amended by Laws 2025, HB 2736, c. 192, § 2, eff. November 1, 2025 (superseded document available); Amended by Laws 2026, HB 4317, c. 186, § 2, eff. November 1, 2026 (superseded document available).