Oklahoma: CPE, firm permit and peer review rules for CPAs.

This page lists what the Oklahoma board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Oklahoma, field by field.

Board of accountancy

Oklahoma Accountancy Board

CPE hours & reporting period

120 hours of qualifying CPE within a rolling three-calendar-year period, with a minimum of 20 hours each calendar year (OAC 10:15-30-5(a); 59 O.S. § 15.35(C): "All certificate and license holders shall complete at least one hundred twenty (120) hours of continuing professional education within a three-year period with completion of not less than twenty (20) hours of continuing professional education in any year."). The rolling period "begins January 1 in the year the certificate or license holder was required to earn CPE" (OAC 10:15-30-5(a)); the Board's CPE Requirements page states it begins the year the holder is initially certified, reinstated or returns to active CPE status, and that newly certified registrants must complete a minimum of 20 CPE hours by December 31 of the year they are initially certified. CPE is earned on a calendar-year basis (January 1 – December 31) and reported annually for the preceding calendar year "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" (OAC 10:15-30-5(b); Board CPE pages). Effective January 1, 2026, holders of a permit to practise public accounting must complete a minimum of 20 hours of CPE in a technical field of study each calendar year, except in the year a permit is first issued, the year a lapsed permit is renewed, or a year in which no permit is held (OAC 10:15-30-5(h)). A holder actively involved in supervising or reviewing compilation engagements for third-party reliance must complete four CPE credits in compilation engagements each calendar year unless the firm is enrolled in a peer review program with an approved sponsoring organisation (OAC 10:15-30-5(i); Board CPE page). Certificates of completion must be retained for five years after the end of the calendar year in which the program is completed (OAC 10:15-30-5(f)).

Ethics CPE requirement

Four hours of professional ethics within each rolling three-calendar-year period (OAC 10:15-30-5(a): "four hours of professional ethics must be completed within each rolling three (3) calendar year period"; Board CPE page: "A minimum of 4 hours of ethics must be earned in each rolling three-year period."). An Oklahoma-specific course is not required: the ethics requirement "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" (OAC 10:15-30-5(c)).

CPA firm permit / registration

Two annual filings — firm registration and firm permit. 59 O.S. § 15.15(A): the following must register with the Board: "Any firm with an office in this state engaged in the practice of public accounting or the practice of attest services"; "Any firm with an office in this state that uses the title 'CPA', 'PA', 'CPA firm' or 'PA firm'"; and any firm without an Oklahoma office that offers or renders attest services unless it meets each condition in § 15.15(A)(3) (the qualifications in § 15.15A(F)(1) and (3), peer review under § 15.30, services performed through an individual with practice privileges under § 15.12A, and lawful to do so where those individuals practise). Registrations "shall expire on June 30 of each year and may be renewed annually for a period of one (1) year" upon filing and payment not later than June 30 (§ 15.15(B)); a registration "shall automatically be revoked if the firm fails to renew its registration on or before June 30" (§ 15.15(E)), with reinstatement on a fee not to exceed $200 (§ 15.15(F)); all firms except sole proprietorships with an Oklahoma office pay an annual registration fee not to exceed $100 (§ 15.15(A)); OAC 10:15-23-2(a) requires the registration statement on or before June 30 of each year. Firm permits: the Board issues a permit to practise public accounting to each firm seeking to provide professional services to the public in Oklahoma, and "Renewals of firm permits shall be applied for during the month of May of each year." (§ 15.15A(A)); each firm permit has a maximum one-year term and "shall expire on June 30 following the date of issuance" (OAC 10:15-25-4(a)); timely renewed firm permits other than sole proprietorships are dated July 1 and expire the following June 30, and a sole proprietorship's firm permit carries the same dates as the sole proprietor's individual permit (OAC 10:15-25-2(b), (c)); the firm permit fee is not more than $200 for each initial or renewal permit except for sole proprietorships (§ 15.15A(E)); initial applicants must show compliance with the Secretary of State's requirements (§ 15.15A(B)(3); Board Initial Firm Application page). A firm not required to register under § 15.12A(A)(4) or exempt under § 15.15(A)(3) is not required to obtain a permit (§ 15.15A(A); § 15.15C). Board FAQ: a firm with a physical office in Oklahoma must register and maintain its registration; out-of-state firms without an Oklahoma office are not required to register.

Peer review requirement

59 O.S. § 15.30(A): as a condition for issuance or renewal of permits, the Board may require applicants who perform attest services, "except compilations" and the services described in § 15.1A(5)(d), "to undergo peer reviews conducted not less than once every three (3) years." OAC 10:15-33-4(a): participation in the program is required of each firm holding a permit from the Board that performs any services requiring a peer review under § 15.30. An existing firm must enrol in the peer review program of an approved sponsoring organisation "within one (1) year from the performance of services that require a peer review", notify the Board of its assigned peer review due date within 30 days, and "schedule and begin an additional peer review within three (3) years of the previous peer review due date, or earlier as may be required by the sponsoring organization" (OAC 10:15-33-4(b)(1)); an existing firm that begins providing such services, and any new firm that provides them, must notify the Board within 30 days, provide enrolment information within 12 months of first providing the services, and have a peer review within 18 months of the year end of the engagement performed (OAC 10:15-33-4(b)(2)). The Board accepts extensions granted by the sponsoring organisation if notified within 30 days (OAC 10:15-33-4(e)). The firm must submit the results of its most recently accepted peer review to the Board within 30 days (OAC 10:15-33-6(b)). The Board adopts the AICPA "Standards for Performing and Reporting on Peer Reviews" as its minimum standards (OAC 10:15-33-3(a)). Board Peer Review page: "Any firm (including sole proprietors) holding a permit from the OAB" that performs audit, review, agreed-upon procedures or compilation work must join an approved sponsoring organisation's program, with enrolment "Within 12 months of first attest engagement" and the first review within 18 months of the year end of the year of the first engagement; a registrant whose only such work is compilations may instead complete four hours of compilation CPE annually (Board Peer Review and FAQ pages; OAC 10:15-30-5(i)).

Licence renewal cycle

Annual, by the last day of the individual's birth month. 59 O.S. § 15.14(C): "All valid certificates or licenses shall be renewed by the last day of the individuals' birth months. Renewal will be effective for a twelve-month period." 59 O.S. § 15.14A(C): "All permits issued shall be renewed on the last day of the individual's birth month in conjunction with the registrant's certificate or license renewal." Individual permits renewed on a timely basis are dated the first day of the month after the birth month and expire the following year on the last day of the birth month (OAC 10:15-25-2(f)); any registrant engaged in the practice of public accounting must hold a permit (OAC 10:15-25-3(a)). The Board's Licensing page lists birth-month registration deadlines (for example 9/30/2026 for September, 10/31/2026 for October, 11/30/2026 for November) and directs individual and firm renewals through the Registrant Portal.

Mobility / practice privilege

59 O.S. § 15.12A(A)(1): an individual whose principal place of business is not in Oklahoma and who holds a valid CPA or PA certificate or licence from a jurisdiction that the Board's designee has verified to be in substantial equivalence with the AICPA/NASBA Uniform Accountancy Act licensure requirements "shall have all the privileges of certificate and license holders of this state without the need to obtain a certificate, license or permit"; "An individual who offers or renders professional services, whether in person or by mail, telephone or electronic means, under this section shall be granted practice privileges in this state and no notice, fee or submission shall be provided by any such individual." (§ 15.12A(A)(1); the same for holders from non-verified jurisdictions presumed substantially equivalent under § 15.12A(A)(2)). The individual and any firm that employs the individual consent to the Board's jurisdiction and disciplinary authority, to comply with the Act and Board rules, to cease practising if the home licence becomes invalid, and to service of process through the issuing board (§ 15.12A(A)(3)). Firms: a CPA or PA firm not subject to § 15.15(A)(1) or (2) may perform the services in § 15.1A(12) and other non-attest services "while using the title 'CPA' or 'CPA firm' in this state without a firm license, permit, or notice to the Board" if the work is performed by an Oklahoma licensee or a practice-privilege holder and the firm can lawfully do so where those individuals have their principal place of business (§ 15.12A(A)(4)); a privilege holder may perform attest services only through a firm meeting § 15.15(A)(3) or holding an Oklahoma registration and permit (§ 15.12A(A)(5); § 15.15C). Board FAQ: "Effective November 1, 2023, out-of-state firms are allowed to operate under full mobility" without registering, even for attestation work, unless the firm has a physical office in Oklahoma; a CPA whose principal place of business becomes Oklahoma must "apply for reciprocity and a permit to practice in Oklahoma within 120 days" (Board FAQ; OAC 10:15-21-1(b)).