CPE requirements for CPAs
Oklahoma CPA CPE Requirements
Checked against the NASBA Registry and the Oklahoma Accountancy Board. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Oklahoma CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on December 31, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Oklahoma CPAs need?
Oklahoma CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 triennial rolling.
NASBA Registry wording: 120 hours 20 hours per year.
What is the Oklahoma ethics CPE requirement?
Oklahoma requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: Four (4) hours of professional ethics.
Does Oklahoma limit self-study CPE?
Oklahoma places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is Oklahoma CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: Last day of birth month annually.
There is no grace period.
Can Oklahoma CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Oklahoma require hours in particular subjects?
Subject-area requirements: 20 hours/year technical; 4 hours/year compilation if supervising/reviewing compilations.
NASBA Registry wording: A minimum of 20 hours per year in technical CPE. Technical fields of study are defined as the following: Accounting, Accounting (Governmental), Auditing, Auditing (Governmental), Behavioral Ethics, Business Law, Economics, Finance, Information Technology, Management Services, Regulatory Ethics, Specialized Knowledge, Statistics, and Taxes. • 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.
Are there other Oklahoma CPE limits?
- Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different.
- Published Materials: Limited 10 hours per calendar year.
- Self Study: The delivery method must be Interactive and the provider must be Board or NASBA approved or must be the AICPA.
- Blended Learning Programs: Blended learning credit is accepted if the credit amount is within the current rounding rules (0.5 credits after the first full credit).
- Nano Learning: Limited to 20 courses per year.
What other Oklahoma CPE policies apply?
- Structured programs of learning that maintain or increase their professional competence and ability to deliver public accounting services qualify for credit.
- Oklahoma does not pre-approve or pre-qualify any programs or any sponsors.
- Certificate of license holders who reside and are registered as a CPA or PA in another state who demonstrate compliance with the resident state’s CPE requirements. Registrants whose state of residence does not have a CPE requirement shall comply with Oklahoma CPE reporting requirements.
Does Pacific CPE count toward Oklahoma CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Oklahoma accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Oklahoma's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Oklahoma CPE requirements · revised 11/9/2022
- Oklahoma Accountancy Board: CPE requirements · the board's own page
- Oklahoma Accountancy Board website
Every figure on this page was checked against the NASBA Registry summary for Oklahoma (revised 11/9/2022) and the Oklahoma Accountancy Board's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.