4 hours of ethics CPE, per 3-yr period, for CPAs licensed in Oklahoma.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 3-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of professional ethics per reporting period.
Four hours of professional ethics in each rolling three-calendar-year period. Because it rolls, you should be able to show four ethics credits across any three-year window at any time.
No. Oklahoma has no state-specific ethics course requirement, and regulatory, Circular 230 and behavioural or business ethics all qualify provided they meet NASBA standards.
Registration renews on the last day of your birth month annually, while CPE runs 1 January to 31 December on a rolling triennial basis: 120 hours across any three years with a minimum of 20 in any one year.
Yes. Online and self-study activities must be through a sponsor registered with NASBA, or through the AICPA or the Oklahoma Society of CPAs. That restriction does not apply to instructor-led courses, webinars or webcasts.
You must be able to show four hours of professional ethics across any three-calendar-year window at any time. Because the window moves forward each year, hours earned four years ago drop out — so plan to refresh rather than relying on a single completion.
Newly certified registrants must complete a minimum of 20 CPE hours by 31 December of the year they are initially certified.
Oklahoma Accountancy Board
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.