state eligibility guide
Oklahoma CPA exam requirements
Oklahoma requires bachelor's degree and 120 semester hours, including 24 accounting hours for CPA exam eligibility. Oklahoma Accountancy Board makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 9 semester hours
- Accreditation: Degree and coursework must satisfy Oklahoma Board standards.
Required accounting subjects
- At least one course in auditing or assurance; accounting hours must be above principles or introductory accounting
Required business subjects
- Nine upper-division hours from economics, statistics, business law, finance, management, marketing, business communication, risk management, insurance, management information systems, or computer science
The nine business hours must be at the 300/3000 level or above. The remaining hours toward 120 are electives.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: A U.S. residency or presence rule applies
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: The current Board application asks you to provide an SSN
- Character review before sitting: Not confirmed in the current official sources
- Applicant must be lawfully present in the United States and submit the Board's notarized affidavit.
U.S. citizenship is not required. Oklahoma repealed its state-residency requirement effective November 1, 2025, but lawful presence in the United States remains required.
How to apply
Apply through Oklahoma Accountancy Board online through the Oklahoma Accountancy Board portal.
Documents commonly required for this application
- Online Eligibility Application
- Official transcripts
- Notarized Affidavit of Lawful Presence
- 2-by-2 passport-style photograph
- Original NIES evaluation when education was earned outside the United States
The $90 fee establishes eligibility. After approval, the Board charges a $75 Candidate for Examination Application fee regardless of the number of sections selected.
Published exam fees
- Qualification application for eligibility: $90.00 Charged once for a first-time candidate.
- Board exam application: $75.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: No; the education requirement must be completed first
- Sit before the degree is awarded: No; the education requirement must be completed first
All educational requirements, including the conferred degree, must be met when the Eligibility Application is filed.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NASBA International Evaluation Services is required
- Certified translation: Not confirmed in the current official sources
Published evaluation services
- NASBA International Evaluation Services (NIES)
The Board requires the original NIES evaluation report; photocopies are not accepted.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- The 30-month window begins on the score-release date of the first passed section and applies retroactively to active scores and candidacies.
- Military activation, deployment, illness, or injury may support a written extension request under Board rules.
- Only one discipline-section application may be open at a time.
NASBA issues the NTS after Board approval and payment. Follow the expiration printed on the NTS because the Board does not publish a standard validity period on its current candidate pages.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: enacted not yet effective
The current traditional route requires 150 hours and one year (1,800 hours) of experience. Three education-and-experience pathways become effective November 1, 2026.
Special rules and recent changes
- Lawful presence in the United States and a notarized affidavit are required for exam eligibility.
- residency requirement: Oklahoma residency is no longer required; lawful presence in the United States and the notarized affidavit remain required.. Effective date: 2025-11-01. Read the official change source.
- alternative pathway: Three licensure pathways and a revised 24-accounting/24-business exam curriculum take effect November 1, 2026.. Effective date: 2026-11-01. Read the official change source.
- exam credit window: 30 months beginning on the score-release date of the first passed section, applied retroactively to active scores and candidacies.. Read the official change source.
Official sources used
- New Applicant Information — Oklahoma Accountancy Board (accessed 2026-08-09)
- Established Candidate Information — Oklahoma Accountancy Board (accessed 2026-08-09)
- Enrolled House Bill 4317 — Oklahoma Legislature (accessed 2026-08-07)
- Qualification instructions and application — Oklahoma Accountancy Board (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.