Oklahoma

Oklahoma Accountancy Board
oklahoma.gov/oab.html

Effective November 1, 2023, to sit for the Exam: a bachelor's degree or equivalent with 120 total semester hours, including 24 semester hours of accounting above the principles/introductory level (with one auditing/assurance course covering external auditing standards) and 9 semester hours of upper-division business coursework. For full licensure under the traditional pathway: 150 total semester hours including 30 accounting credits. Effective November 1, 2026, Oklahoma added a modernized three-pathway system aligned with the AICPA/NASBA's 9th-edition Uniform Accountancy Act: (1) bachelor's degree + 150 hours (traditional), (2) bachelor's degree + 2 years' work experience (no 150-hour requirement), or (3) a master's degree pathway.

Before November 1, 2026: 1 year (1,800 hours) of accounting work experience within 4 years of applying, verified by a CPA or Board-approved individual. Effective November 1, 2026, the requirement splits by pathway: 2 years of qualifying experience for candidates with only a bachelor's degree (accounting concentration), or 1 year for candidates with 150 total hours or a postgraduate degree.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Oklahoma's November 2026 licensure-modernization law (described by OSCPA as 'the most significant shift in CPA licensure in a generation') also adds individual-based interstate mobility and safe-harbor protection for candidates already qualified under the prior rules. Candidates must score 90% or higher on the AICPA Professional Ethics course, and licensees separately need 4 hours of ethics CPE every rolling 3-year period.

https://oklahoma.gov/oab/resources/faqs.html — accessed 2026-09-30