Oklahoma CPA CPE Requirements: How Many Hours, By When
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- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
120 CPE hours within a rolling 3-calendar-year period (any 3 consecutive years qualify, e.g. 2023-2025, 2024-2026, etc. -- not fixed 3-year blocks), with a minimum of 20 hours completed each calendar year, including 4 hours of professional ethics within that rolling 3-year period (effective Jan. 1, 2009; no Oklahoma-specific ethics course is mandated). Citation trap: the section actually titled 'Required CPE for renewal of a permit' (10:15-30-4) is only a one-line pointer to another section; the real numeric hour requirements (120/3yr, 20/yr, 4 ethics hrs) live in the next section, 10:15-30-5, titled 'Reporting and documentation by certificate and license holders' -- an easy section to cite incorrectly. Permit holders whose primary employment is industry must have at least 72 of the 120 hours relate to public accounting practice, with a minimum of 8 hours/year in taxation, accounting, or assurance. Effective January 1, 2026, permit holders must also complete a minimum of 20 hours of CPE in a technical field of study each calendar year (10:15-30-5(h)), and licensees who supervise compilation engagements need 4 compilation-CPE credits per year (10:15-30-5(i)).
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