Oklahoma CPA CPE Requirements 2026: 120 Hours in a Rolling Three Years

Oklahoma CPAs must complete 120 hours of CPE in any rolling three-calendar-year period, with at least 20 hours in each calendar year. At least four hours of professional ethics must be completed within each rolling three-year period, and those are included in the 120. Certificates renew by the last day of the holder's birth month. This guide explains the Oklahoma Accountancy Board's rule in OAC 10:15-30-5, the extra requirements for public accounting permit holders and the rules for self-study and nano-learning. For other states see our CPA CPE requirements guide.

Oklahoma CPE requirements at a glance

The rolling three-year period

Oklahoma does not use a fixed block. The rule counts any three consecutive calendar years, from January 1 to December 31, so at each renewal your latest three years must total 120 hours. CPE for the prior calendar year must be reported before the current year's renewal, and certificates renew by the last day of the holder's birth month under 59 O.S. section 15.14(C). The annual floor of 20 hours means a CPA cannot meet the requirement with a single heavy year.

Ethics

Four hours of professional ethics must be completed within each rolling three-year period. The requirement is not Oklahoma-specific: courses on ethical codes in other jurisdictions and ethics courses from other licensed professions that relate to public accounting are acceptable. Our overview of ethics CPE for CPAs explains how ethics credit is defined elsewhere.

Extra requirements for permit holders

Public accounting permit holders need 20 technical hours each calendar year, with exceptions for the first-issue year and the year of a lapsed renewal. Anyone supervising or reviewing compilations needs 4 hours of compilation CPE every year, waived if the firm participates in an approved peer review program. Industry permit holders need at least 72 of the 120 hours in public accounting subjects, with at least 8 each year, according to the Board's 2024 infographic.

Self-study and nano-learning

The Board's page says there is no limit on self-study activities. Self-study must come from a NASBA-registered sponsor, the AICPA or other organizations the Board determines under OAC 10:15-32-2. Self-study courses need a pilot test with at least three people and a 70 percent passing score. Nano-learning, meaning 10-minute tutorials with a 100 percent final-exam score, is accepted from January 1, 2025, limited to twenty courses per calendar year and up to four CPE credits in total.

New certificate holders

You must earn at least 20 CPE hours by December 31 in the year you are initially certified, and the rolling period starts that year. The same applies on reinstatement or return to active status. Exemptions exist for retirees, disabled registrants, active military and others.

Carryover and records

We found no carryover provision. The rule says hours may be claimed only for the compliance period in which the course was completed and credit granted. Certificates must show the participant's name, the activity date, the name and length of the activity, and the sponsor or speaker signature. The Board does not pre-approve activities or register sponsors. Our explainer on what NASBA does describes the registry.

A simple plan

Take 40 hours a year to build a buffer over the 20-hour floor, and put at least one of your four ethics hours in each year so you are never chasing them in the last twelve months. If you hold a public accounting permit, make sure 20 of each year's hours are technical.

Frequently asked questions

How many CPE hours do Oklahoma CPAs need?

120 hours within a rolling three-calendar-year period, with at least 20 each year.

How many ethics hours are required?

Four hours within each rolling three-year period, included in the 120.

Is there a limit on self-study?

The Board says there is no limit, but it must come from approved sponsors.

What do new CPAs need?

At least 20 hours by December 31 of the year they are initially certified.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Oklahoma Accountancy Board CPE requirements page (last modified August 17, 2026), OAC 10:15-30-5 and 10:15-32-2, and the Board's 2024 infographic (oklahoma.gov/oab), checked October 2026.