Oklahoma CPE Requirements

CPE Information

License Renewal Date Last day of birth month annually
CPE Reporting Period 1/1 to 12/31 triennial rolling
General Requirement 120 hours;
20 hours per year
Ethics Requirement Four (4) hours of professional ethics
Other Subject Area Requirements

• A minimum of 72 hours of the 120 hours earned shall be in subject areas related to the practice of public accounting with at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance, if a CPA's main area of employment is industry.
• A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) if the licensee is actively involved in the supervision or review of compilation engagements for third party reliance, unless the licensee or the licensees firm is enrolled in an approved peer review program. Course #2045 - Compilatin and Review can be used to fulfill this requirement, however, you should request that a letter be included with your certificate stating that 4 of the 20 hours were specifically in the area of compilations.

Credit Limitations

• Self-study is allowed full credit if interactive; all Sequoia CPE courses are interactive
• Maximum self-study allowed: 100%