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An Act
ENROLLED HOUSE
BILL NO. 4317 By: Kendrix, Maynard and
Timmons of the House
and
Howard of the Senate
An Act relating to professions and occupations;
amending 59 O.S. 2021, Section 15.8, as last amended
by Section 2, Chapter 192, O.S.L. 2025 (59 O.S. Supp.
2025, Section 15.8), which relates to qualifications
to take an examination for accounting; modifying
educational requirements; describing educational
course requirements; amending 59 O.S. 2021, Section
15.9, as last amended by Section 2, Chapter 192,
O.S.L. 2025 (59 O.S. Supp. 2025, Section 15.9), which
relates to issuing accounting certificates; deleting
and modifying certain educational eligibility
requirements to align with Uniform Accountancy Act;
amending 59 O.S. 2021, Section 15.12A, as last
amended by Section 3, Chapter 26, O.S.L. 2023 (59
O.S. Supp. 2025, Section 15.12A), which relates to
out-of-state licensed accounting business; deleting
equivalency provision; providing pathway for in-state
licensure; listing educational requirements; deleting
out-of-state certificate or license exemption;
amending 59 O.S. 2021, Section 15.13, as last amended
by Section 6, Chapter 26, O.S.L. 2025 (59 O.S. Supp.
2025, Section 15.13), which relates to public
accounting certificates; modifying required documents
for application; deleting and creating new conditions
for applicants that do not meet certain requirements;
and providing an effective date.
SUBJECT: Professions and occupations
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
ENR. H. B. NO. 4317 Page 2
SECTION 1. AMENDATORY 59 O.S. 2021, Section 15.8, as
last amended by Section 2, Chapter 192, O.S.L. 2025 (59 O.S. Supp.
2025, Section 15.8), is amended to read as follows:
Section 15.8. 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 meet the
education and experience requirements, except as otherwise provided
in this section, at the time of filing the application for
qualification, shall meet the education requirements as provided in
this section.
B. On or after November 1, 2025, 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.
ENR. H. B. NO. 4317 Page 3
B. On or after November 1, 2026, every qualification applicant
to qualify as a candidate for examination for the certificate of
certified public accountant shall have at least a baccalaureate or
higher degree, or the equivalent thereof, conferred by a college or
university acceptable to the Board from an accredited college or
university in this state or any other accredited college or
university recognized by the Board. The total educational program
of the applicant to qualify for examination shall include an
accounting concentration or its equivalent as determined acceptable
by the Board, provided that the educational program shall include
one of the following:
1. On or after November 1, 2026, and no later than May 31,
2030, 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 and
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; or
2. On or after November 1, 2026, 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
and not-for-profit accounting, accounting information systems,
accounting history, and other accounting electives. At least
twenty-four (24) 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. All
the remaining semester hours, if any, shall be elective.
ENR. H. B. NO. 4317 Page 4
SECTION 2. AMENDATORY 59 O.S. 2021, Section 15.9, as
last amended by Section 2, Chapter 192, O.S.L. 2025 (59 O.S. Supp.
2025, Section 15.9), is amended to read as follows:
Section 15.9. A. Upon payment of appropriate fees, the
Oklahoma Accountancy Board shall grant a certificate to any
individual of good character who meets the applicable education,
experience and testing requirements provided for in this section and
in Sections 15.8 and 15.10 of this title. For purposes of this
subsection, good character means an individual who does not have a
history of dishonest acts as demonstrated by documented evidence and
has not been convicted, pled guilty, or pled nolo contendere to a
felony charge. The Board may refuse to grant a certificate to an
applicant for failure to satisfy the requirement of good character.
The Board shall provide to the denied applicant written notification
specifying grounds for denial of a certificate including failure to
meet the good character criterion. Appeal of the action of the
Board may be made in accordance with the provisions of the
Administrative Procedures Act.
B. The Board shall issue certificates as certified public
accountants to those applicants who have met the qualifications
required by the provisions of the Oklahoma Accountancy Act and the
applicable rules of the Board, and have passed an examination in
accounting, auditing and related subjects as the Board determines
appropriate with such grades that satisfy the Board that each
applicant is competent to practice as a certified public accountant.
C. The Board may make use of the Uniform Certified Public
Accountant Examination and any organization that assists in
providing the examination.
D. An applicant for initial issuance of a certificate pursuant
to this section shall show that the applicant has at least one
hundred fifty (150) 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. Of the one hundred fifty (150) semester
hours, not less than thirty (30) semester hours, or the equivalent
thereof, shall be in accounting courses above principles of
accounting or introductory accounting. These education requirements
shall have been completed prior to submitting an application to the
Board and within the time frame outlined in this section. A
ENR. H. B. NO. 4317 Page 5
qualified applicant may take the certified public accountant
examination as allowed in Section 15.8 of this title but shall not
be issued a certificate until the requirements pursuant to this
section and Section 15.8 of this title have been met.
E. An applicant for initial issuance of a certificate under
this section shall show that the applicant has had one (1) year of
experience. Experience shall be defined by the Board by rule and
shall include providing a type of service or advice involving the
use of accounting, attest, compilation, management advisory,
financial advisory, tax or consulting skills, and be satisfied
through work experience in government, industry, academia or public
practice, all of which shall be verified by a certificate or license
holder or an individual approved by the Board. Upon completion of
the requirements of Section 15.8 of this title, a qualified
applicant for the examination may take the certified public
accountant or public accountant examination prior to earning the
experience required in this subsection, but shall not be issued a
certificate until the experience requirement has been met.
E. A qualified applicant may take the Uniform Certified Public
Accountant Examination but shall not be issued a certificate until
the requirements pursuant to this section and Section 15.8 of this
title have been met. An applicant for initial issuance of a
certificate pursuant to this section shall show that the applicant
has at least one of the following:
1. A post-baccalaureate degree conferred by a college or
university acceptable to the Board, the total educational program to
include an accounting concentration or equivalent as determined by
Board rule; or
2. A baccalaureate degree plus an additional thirty (30)
semester credit hours, conferred by an accredited college or
university accepted by the Board, the total educational program to
include an accounting concentration or equivalent as determined by
Board rule; or
3. A baccalaureate degree conferred by an accredited college or
university acceptable to the Board, the total educational program to
include an accounting concentration or equivalent as determined by
Board rule.
F. For purposes of subsection E of this section, the
requirements of an accounting concentration or its equivalent shall
ENR. H. B. NO. 4317 Page 6
be determined by Board rule, provided that it shall include the
following:
1. On or after November 1, 2026, and no later than May 31,
2030, not less than thirty (30) 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 and 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;
or
2. On or after November 1, 2026, 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
and not-for-profit accounting, accounting information systems,
accounting history, and other accounting electives. At least
twenty-four (24) 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. All
the remaining semester hours, if any, shall be elective.
G. An applicant for initial issuance of a certificate under
this section shall show that the applicant has the required
experience as follows:
1. An applicant for initial issuance of a certificate under
paragraphs 1 and 2 of subsection E of this section shall show that
the applicant has had one (1) year of experience as defined by Board
rule; or
2. An applicant for initial issuance of a certificate under
paragraph 3 of subsection E of this section shall show that the
ENR. H. B. NO. 4317 Page 7
applicant has had two (2) years of experience as defined by Board
rule.
F. H. Every applicant for the certificate of certified public
accountant shall provide evidence of successful completion of an
ethics examination prescribed by the Board.
G. I. Every applicant for the certificate of certified public
accountant shall submit to a national criminal history record check
in accordance with Section 150.9 of Title 74 of the Oklahoma
Statutes. Results of national criminal history record checks shall
be provided to the Oklahoma Accountancy Board by the Oklahoma State
Bureau of Investigation. Criminal history record check results are
confidential and shall not be disseminated outside the Oklahoma
Accountancy Board. The costs associated with the national criminal
history record check shall be paid by the applicant.
H. J. An individual applying for a certificate as a certified
public accountant must make an application for the certificate
within five (5) years of the date the Board notifies the candidate
that the candidate has successfully passed all sections of the
C.P.A. Examination. If the candidate fails to make an application
for the certificate within five (5) years, the candidate must
provide documentation showing he or she has completed at least one
hundred twenty (120) hours of qualifying continuing public
accountancy education completed within the three-year period
immediately preceding the date the individual applies for
certification. The Board shall establish rules whereby time limits
set for application pursuant to this provision may, upon written
application to the Board, be waived or reduced if the candidate is
called to active military service or becomes incapacitated as a
result of illness or injury or for such other good causes as
determined by the Board on a case-by-case basis.
SECTION 3. AMENDATORY 59 O.S. 2021, Section 15.12A, as
last amended by Section 3, Chapter 26, O.S.L. 2023 (59 O.S. Supp.
2025, Section 15.12A), is amended to read as follows:
Section 15.12A. A. 1. An individual whose principal place of
business is not in this state and who holds a valid certificate or
license as a certified public accountant or public accountant from
any jurisdiction which the Oklahoma Accountancy Board's designee has
verified to be in substantial equivalence to the certified public
accountant and public accountant licensure requirements of the
AICPA/NASBA Uniform Accountancy Act shall be presumed to have
ENR. H. B. NO. 4317 Page 8
qualifications substantially equivalent to this state's requirements
and shall have all the privileges of certificate and license holders
of this state without the need to obtain a certificate, license or
permit required under Sections 15.9, 15.13, and 15.14A, 15.15 and
15.15A of this title, provided that the individual has passed the
Uniform Certified Public Accountant Examination and that, at the
time of initial licensure, the individual showed evidence of having
met one of the following requirements:
a. a post-baccalaureate degree with a concentration in
accounting or an equivalent, and not less than one (1)
year of work experience, both as defined in Board
rule,
b. a baccalaureate degree plus an additional thirty (30)
semester credit hours with a concentration in
accounting or an equivalent and not less than one (1)
year of work experience, both as defined in Board
rule, or
c. a baccalaureate degree including an accounting
concentration or an equivalent and not less than two
(2) years of work experience, both as defined in Board
rule.
An individual who offers or renders professional services, whether
in person or by mail, telephone or electronic means, under this
section shall be granted practice privileges in this state and no
notice, fee or submission shall be provided by any such individual.
Such an individual shall be subject to the requirements in paragraph
3 of this subsection.
2. An individual whose principal place of business is not in
this state, who holds, and as of December 31, 2025, held a valid
certificate or license as a certified public accountant or public
accountant from any jurisdiction which the Oklahoma Accountancy
Board's designee has not verified to be in substantial equivalence
to the certified public accountant licensure requirements of the
AICPA/NASBA Uniform Accountancy Act shall be presumed to have
qualifications substantially equivalent to this state's requirements
and shall, and who, and as of such date, had practice privileges in
this state pursuant to this section, shall continue to have all the
privileges of certificate and license holders of licensees in this
state without the need to obtain a certificate, license or permit
required under Sections 15.9, 15.13, and 15.14A, 15.15 and 15.15A of
ENR. H. B. NO. 4317 Page 9
this title. Any individual who passed the Uniform CPA Examination
and holds a valid certificate or license issued by any other state
prior to January 1, 2012, may be exempt from the education
requirement of the Uniform Accountancy Act for purposes of this
paragraph. An individual who offers or renders professional
services, whether in person, or by mail, telephone or electronic
means, under this section, shall be granted practice privileges in
this state and no notice, fee or submission shall be provided by any
such individual. Such an individual shall be subject to the
requirements in paragraph 3 of this subsection.
3. An individual certificate holder or license holder of
another jurisdiction exercising the privilege afforded under this
section, and any firm which employs that certificate holder or
license holder hereby simultaneously consent, as a condition of the
granting of this privilege:
a. to the personal and subject matter jurisdiction and
disciplinary authority of the Board,
b. to comply with the Oklahoma Accountancy Act and the
Board's rules,
c. that in the event the certificate holder or license
holder from the jurisdiction of the individual's
principal place of business is no longer valid, the
individual will cease offering or rendering
professional services in this state individually or on
behalf of a firm, and
d. to the appointment of the state board which issued the
certificate or license as the agent upon whom process
may be served in any action or proceeding by the Board
against the certificate or license holder.
4. A certified public accounting or public accounting firm that
is not subject to the requirements of paragraph 1 or 2 of subsection
A of Section 15.15 of this title may perform services described in
subsection 12 of Section 15.1A of this title and other nonattest
professional services while using the title "CPA" or "CPA firm" in
this state without a firm license, permit, or notice to the Board if
the firm's practice in this state is performed by an individual who
is licensed in Oklahoma or who has been granted practice privileges
under paragraph 1 or 2 of this subsection, and the firm can lawfully
ENR. H. B. NO. 4317 Page 10
do so where the individuals with practice privileges have their
principal place of business.
5. An individual who has been granted practice privileges under
this section whose attest services described in paragraph 5 of
Section 15.1A of this title may only do so through a firm which
meets the requirements of paragraph 3 of subsection A of Section
15.15 of this title for exemption from the registration requirements
or which has obtained a registration under Section 15.15 of this
title and a permit issued under Section 15.15A of this title.
B. A registrant of this state offering or rendering services or
using the registrant's CPA or PA title in another jurisdiction shall
be subject to disciplinary action in this state for an act committed
in another jurisdiction which would subject the certificate or
license holder to discipline in that jurisdiction. The Board shall
be required to investigate any complaint made by the board of
accountancy of another jurisdiction.
SECTION 4. AMENDATORY 59 O.S. 2021, Section 15.13, as
last amended by Section 6, Chapter 26, O.S.L. 2025 (59 O.S. Supp.
2025, Section 15.13), is amended to read as follows:
Section 15.13. A. The Oklahoma Accountancy Board may issue a
certificate to an applicant who has been authorized to practice
public accounting as a certified public accountant pursuant to the
laws of any jurisdiction if the applicant passed a test administered
for the purpose of authorizing an individual to practice as a
certified public accountant with grades which were equivalent to
passing a test for the same purpose in this state as of the date the
applicant originally passed the examination, and the applicant:
1. Meets the requirements for issuance of a certificate in this
state on the date of making application;
2. Met, on the date the certificate was issued by the other
jurisdiction, the requirements in effect on that date for issuance
of a certificate in this state; or
3. Met, on the date of becoming a candidate in another
jurisdiction, the requirements of becoming a candidate in this
state, except for residency
submits proof as provided by Board rule of completion of the
licensure requirements of his or her original licensing jurisdiction
ENR. H. B. NO. 4317 Page 11
and passage of the Uniform Certified Public Accountant Examination,
provided that the education and experience of the applicant would be
considered substantially equivalent to the requirements for issuance
of a certificate in this state.
B. In the event an applicant does not meet the requirements of
subsection A of this section, but has passed a test administered for
the purpose of authorizing an individual to practice as a certified
public accountant with grades which were equivalent to passing a
test for the same purpose in this state on the date the applicant
passed the examination, the Board may issue a certificate to an
applicant if such applicant has four (4) years of experience
practicing public accounting as a certified public accountant
pursuant to the laws of any jurisdiction. Such experience must have
occurred within the ten (10) years immediately preceding the
application the applicant shall show he or she:
1. Met, on the date the certificate was issued by the other
jurisdiction, the requirements in effect on that date for issuance
of a certificate in this state; or
2. Met, on the date of becoming a candidate in the other
jurisdiction, the requirements of becoming a candidate in this
state, except for residency; or
3. Passed the Uniform Certified Public Accountant Examination
and attained four (4) years of experience practicing public
accounting as a certified public accountant pursuant to the laws of
any jurisdiction. Such experience shall have occurred within the
ten (10) years immediately preceding the application.
Experience acceptable to satisfy the requirements of this
subsection shall be determined by standards established by the
Board.
C. An applicant who is seeking a permit to practice under this
section must also provide satisfactory documentation to the Board
that such applicant has met the continuing professional education
requirements, as provided in Section 15.35 of this title, in effect
on the date of the application.
D. The Board may issue a certificate by reciprocity to the
extent required by treaties entered into by the government of the
United States.
ENR. H. B. NO. 4317 Page 12
E. A fee in the amount equal to the registration fee and permit
fee, if applicable, plus an administrative fee, the total of which
shall not exceed Three Hundred Dollars ($300.00), shall be paid by
an applicant seeking a certificate pursuant to the provisions of
this section. The total amount shall be established by Board rule.
F. On or after July 1, 2005, an applicant for the certificate
of certified public accountant under this section shall provide
evidence of successful completion of an ethics examination
prescribed by the Board.
G. As an alternative to the requirements of subsection A, B or
C of this section, a A certificate holder licensed by another
jurisdiction who establishes the certificate holder's principal
place of business in this state shall request the issuance of a
certificate from the Board prior to establishing such principal
place of business. The Board shall may issue a certificate to such
person who obtains from the NASBA National Qualification Appraisal
Service verification that such individual's CPA qualifications are
substantially equivalent to the CPA licensure requirements of the
AICPA/NASBA Uniform Accountancy Act.
H. An applicant for the certificate of certified public
accountant under this section shall submit to a national criminal
history record check in accordance with Section 150.9 of Title 74 of
the Oklahoma Statutes. Results of national criminal history record
checks shall be provided to the Oklahoma Accountancy Board by the
Oklahoma State Bureau of Investigation. Criminal history record
check results are confidential and shall not be disseminated outside
the Oklahoma Accountancy Board. The costs associated with the
national criminal history record check shall be paid by the
applicant.
SECTION 5. This act shall become effective November 1, 2026.
ENR. H. B. NO. 4317 Page 13
Passed the House of Representatives the 11th day of March, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the 29th day of April, 2026.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________