2023 Oklahoma Statutes
Title 59. Professions and Occupations
§59-15.8. Application to take examination - Format - Fees - Qualifications.
A. A qualification applicant to qualify as a candidate for examination shall file an application for qualification in a format approved by the Oklahoma Accountancy Board. The fee for the qualification application shall be determined by the Board and shall not exceed Three Hundred Dollars ($300.00). Every qualification applicant to qualify as a candidate for the certificate of certified public accountant shall submit to a national criminal history record search, must be a resident of this state immediately prior to making application and, except as otherwise provided in this section, shall meet the education and experience requirements provided in this section. The costs associated with the national criminal history records search shall be paid by the applicant.
B. On or after the effective date of this act, every qualification applicant to qualify as a candidate for examination for the certificate of certified public accountant shall have at least one hundred twenty (120) semester hours, or the equivalent thereof, of college education including a baccalaureate or higher degree, or the equivalent thereof, conferred by a college or university acceptable to the Board from an accredited four-year college or university in this state or any other accredited four-year college or university recognized by the Board. The total educational program of the applicant for examination shall include an accounting concentration or its equivalent as determined acceptable by the Board which shall include not less than twenty-four (24) semester hours, or the equivalent thereof, in accounting courses above principles of accounting or introductory accounting, with at least one course in auditing or assurance; the remaining accounting courses shall be selected from financial accounting, accounting theory, cost/managerial accounting, federal income tax, governmental, not-for-profit accounting, accounting information systems, accounting history and other accounting electives; at least nine (9) semester hours shall be from any or all of the subjects of economics, statistics, business law, finance, business management, marketing, business communication, risk management, insurance, management information systems, or computer science at the upper-division level of college or above or the equivalent of such subjects as determined by the Board; all the remaining semester hours, if any, shall be elective.
C. The costs associated with the national criminal history record check shall be paid by the applicant.
Added by Laws 1965, c. 188, § 8, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 5, emerg. eff. April 30, 1968; Laws 1986, c. 79, § 5, eff. July 1, 1986; Laws 1992, c. 272, § 9, eff. Sept. 1, 1992; Laws 1998, c. 52, § 1, eff. Nov. 1, 1998; Laws 2002, c. 312, § 5, eff. Nov. 1, 2002; Laws 2004, c. 125, § 8, eff. Nov. 1, 2004; Laws 2009, c. 45, § 4, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 3, eff. July 1, 2010; Laws 2019, c. 363, § 2, eff. Nov. 1, 2019; Laws 2022, c. 26, § 3, eff. Nov. 1, 2022; Laws 2023, c. 25, § 1, eff. Nov. 1, 2023.
