Oklahoma CPA License Reinstatement: What a Lapsed License Costs
If your Oklahoma CPA license has already lapsed
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Verified 2026-11-06
Reinstatement Fee
$125
Flat $125 fee applies only if reinstatement is sought within the first year after revocation/cancellation (OAC 10:15-27-10). If more than 1 year has passed, the fee instead equals the accumulated registration/permit fees for the lapse period, capped at $5,000 by 59 O.S. Sec15.14.
Catch-Up CPE Required
- Formula: 40 CPE hours for each calendar year an exemption was claimed or CPE went unreported, capped at 120 hours total (OAC 10:15-30-9) -- catch-up to the normal 120-hour/3-year requirement, not hours in excess of it. Reinstatement applicants who will provide accounting services must meet these return-to-active rules (OAC 10:15-35-1(d)). Ethics is two-tier: if the full 120 hours are required, at least 4 must be professional ethics (10:15-30-9(c)); if fewer than 120 are required, 2 hours of professional ethics must be included (10:15-30-9(d)). Separately, every reinstatement applicant must show they passed the AICPA ethics examination or a Board-approved equivalent (10:15-35-1(e)); for a lapsed permit, that ethics course must be passed with a score of 90% or above (10:15-30-3).
Source of record
OAC 10:15-27-10 (Reinstatement fee); 59 O.S. Sec15.14 (Expiration and Renewal, automatic-revocation trigger and fee ceilings); OAC 10:15-23-1 (lapse trigger); OAC 10:15-30-9 (return-to-active CPE, (c)-(d) ethics hours); 10:15-35-1(d)-(e) (reinstatement CPE and AICPA ethics exam); 10:15-30-3 (90% ethics-course score, lapsed permit)
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What triggers lapsed status: An individual license must renew by the last day of the holder's birth month; it is considered lapsed the day after that deadline. It is then automatically revoked if fees remain unpaid within 30 calendar days after expiration. A certificate revoked 5+ years may not be renewed or reinstated at all.
Last verified: November 6, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See Oklahoma's CPA license renewal deadline →