Oklahoma HB4317 modifies educational and experience requirements for certified public accountants, effective November 1, 2026.
Oklahoma HB4317 amends the qualifications for obtaining a certificate as a certified public accountant. Effective November 1, 2026, applicants must complete at least 30 semester hours in accounting courses above principles of accounting, including one course in auditing or assurance. The remaining semester hours can be in any subject as determined by the Oklahoma Accountancy Board. Alternatively, applicants can have a baccalaureate degree with an accounting concentration or equivalent, plus additional semester hours or work experience.
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