Oklahoma 2025 Regular Session

Oklahoma House Bill HB2736 Compare Versions

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29		-	SENATE FLOOR VERSION
30		-	April 10, 2025
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33	28		ENGROSSED HOUSE
34	29		BILL NO. 2736 By: Kendrix of the House
35	30
36	31		and
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38	33		Alvord of the Senate
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43	40		An Act relating to professions and occupations;
44	41		amending 59 O.S. 2021, Section 15.8, as last amended
45	42		by Section 1, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
46	43		2024, Section 15.8), which relates to accountant
47	44		examination qualifications; amending 59 O.S. 2021,
48	45		Section 15.9, as last amended by Section 2, Chapter
49	46		25, O.S.L. 2023 (59 O.S. Supp. 2024, Section 15.9),
50	47		which relates to certification; modifying
51	48		requirements for checking criminal history records;
52	49		amending 59 O.S. 2021, Section 15.13, as amended by
53	50		Section 6, Chapter 26, O.S.L. 2022 (59 O.S. Supp.
54	51		2024, Section 15.13), which relates to out -of-state
55	52		licensees; modifying criminal history record check
56	53		requirement; and providing an effective date.
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61	58		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
62	59		SECTION 1. AMENDATORY 59 O.S. 2021, Section 15.8, as
63	60		last amended by Section 1, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
64	61		2024, Section 15.8), is amended to read as follows:
65	62		Section 15.8. A. A qualification applicant to qualify as a
66	63		candidate for examination shall file an application for
67	64		qualification in a format approved by the Oklahoma Accountancy
68	65		Board. The fee for the qualification applicatio n shall be
	66	+	determined by the Board and shall not exceed Three Hundred Dollars
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96		-	determined by the Board and shall not exceed Three Hundred Dollars
97	93		($300.00). Every qualification applicant to qualify as a candidate
98	94		for the certificate of certified public accountant shall submit to a
99	95		national criminal history record search, must be a resident of this
100	96		state immediately prior to making application and, except as
101	97		otherwise provided in this section, shall meet the education and
102	98		experience requirements , except as otherwise provided in this
103	99		section. The costs associated with the n ational criminal history
104	100		records search shall be paid by the applicant.
105	101		B. On or after the effective date of this act November 1, 2025,
106	102		every qualification applicant to qualify as a candidate for
107	103		examination for the certificate of certified public account ant shall
108	104		have at least one hundred twenty (120) semester hours, or the
109	105		equivalent thereof, of college education including a baccalaureate
110	106		or higher degree, or the equivalent thereof, conferred by a college
111	107		or university acceptable to the Board from an acc redited four-year
112	108		college or university in this state or any other accredited four -
113	109		year college or university recognized by the Board. The total
114	110		educational program of the applicant for examination shall include
115	111		an accounting concentration or its equivale nt as determined
116	112		acceptable by the Board which shall include not less than twenty -
117	113		four (24) semester hours, or the equivalent thereof, in accounting
118	114		courses above principles of accounting or introductory accounting,
119	115		with at least one course in auditing or assurance; the remaining
	116	+	accounting courses shall be selected from financial accounting,
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147		-	accounting courses shall be selected from financial accounting,
148	143		accounting theory, cost/managerial accounting, federal income tax,
149	144		governmental, not-for-profit accounting, accounting information
150	145		systems, accounting history and othe r accounting electives; at least
151	146		nine (9) semester hours shall be from any or all of the subjects of
152	147		economics, statistics, business law, finance, business management,
153	148		marketing, business communication, risk management, insurance,
154	149		management information sy stems, or computer science a t the upper-
155	150		division level of college or above or the equivalent of such
156	151		subjects as determined by the Board; all the remaining semester
157	152		hours, if any, shall be elective.
158	153		C. The costs associated with the national criminal histo ry
159	154		record check shall be paid by the applicant.
160	155		SECTION 2. AMENDATORY 59 O.S. 2021, Section 15.9, as
161	156		last amended by Section 2, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
162	157		2024, Section 15.9), is amended to read as follows:
163	158		Section 15.9. A. Upon payment of appr opriate fees, the
164	159		Oklahoma Accountancy Board shall grant a certificate to any
165	160		individual of good character who meets the applicable education,
166	161		experience and testing requirements provided for in this section and
167	162		in Sections 15.8 and 15.10 of this title. For purposes of this
168	163		subsection, good character means an individual who does not have a
169	164		history of dishonest acts as demonstrated by documented evidence and
170	165		has not been convicted, pled guilty, or pled nolo contendere to a
	166	+	felony charge. The Board may refu se to grant a certificate to an
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198		-	felony charge. The Board may refu se to grant a certificate to an
199	193		applicant for failure to satisfy the requirement of good character.
200	194		The Board shall provide to the denied applicant written notification
201	195		specifying grounds for denial of a certificate including f ailure to
202	196		meet the good character criterion. Appeal of the action of the
203	197		Board may be made in accordance with the provisions of the
204	198		Administrative Procedures Act.
205	199		B. The Board shall issue certificates as certified public
206	200		accountants to those applicants w ho have met the qualificatio ns
207	201		required by the provisions of the Oklahoma Accountancy Act and the
208	202		applicable rules of the Board, and have passed an examination in
209	203		accounting, auditing and related subjects as the Board determines
210	204		appropriate with such grade s that satisfy the Board that each
211	205		applicant is competent to practice as a certified public accountant.
212	206		C. The Board may make use of all or any part of the Uniform
213	207		Certified Public Accountant Examination and any organization that
214	208		assists in providing the examination.
215	209		D. An applicant for initial issuance of a certificate pursuant
216	210		to this section shall show that the applicant has at least one
217	211		hundred fifty (150) semester hours, or the equivalent thereof, of
218	212		college education including a baccalaureate or hig her degree, or the
219	213		equivalent thereof, conferred by a college or university acceptable
220	214		to the Board from an accredited four -year college or university in
221	215		this state or any other accredited four -year college or university
	216	+	recognized by the Board. Of the on e hundred fifty (150) semest er
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249		-	recognized by the Board. Of the one hundred fifty (150) semest er
250	243		hours, not less than thirty (30) semester hours, or the equivalent
251	244		thereof, shall be in accounting courses above principles of
252	245		accounting or introductory accounting. These education requirements
253	246		shall have been completed pri or to submitting an application to the
254	247		Board and within the time frame outlined in this section. A
255	248		qualified applicant may take the certified public accountant
256	249		examination as allowed in Section 15.8 of this title but shall not
257	250		be issued a certificate unti l the education requirements pursuant to
258	251		this section and Section 15.8 of this title have been met.
259	252		E. An applicant for initial issuance of a certificate under
260	253		this section shall show that the applicant has had one (1) year of
261	254		experience. Experience shal l be defined by the Board by rule and
262	255		shall include providing a type of service or advice involving the
263	256		use of accounting, attest, compilation, management advisory,
264	257		financial advisory, tax or consulting skills, and be satisfied
265	258		through work experience in g overnment, industry, academi a or public
266	259		practice, all of which shall be verified by a certificate or license
267	260		holder or an individual approved by the Board. Upon completion of
268	261		the requirements of Section 15.8 of this title, a qualified
269	262		applicant for the ex amination may take the certified public
270	263		accountant or public accountant examination prior to earning the
271	264		experience required in this subsection, but shall not be issued a
272	265		certificate until the experience requirement has been met.
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300	292		F. Every applicant for th e certificate of certified p ublic
301	293		accountant shall provide evidence of successful completion of an
302	294		ethics examination prescribed by the Board.
303	295		G. Every applicant for the certificate of certified public
304	296		accountant shall submit to a national criminal histor y record check
305	297		in accordance with Section 150.9 of Title 74 of the Oklahoma
306	298		Statutes. Results of national criminal history record checks shall
307	299		be provided to the Oklahoma Accountancy Board by the Oklahoma State
308	300		Bureau of Investigation. Criminal history r ecord check results are
309	301		confidential and shall not be disseminated outside the Oklahoma
310	302		Accountancy Board. The costs associated with the national criminal
311	303		history record check shall be paid by the applicant.
312	304		H. An individual applying for a certificate as a certified
313	305		public accountant must make an application for the certificate
314	306		within five (5) years of the date the Board notifies the candidate
315	307		that the candidate has successfully passed all sections of the
316	308		C.P.A. Examination. If the candidate fails to mak e an application
317	309		for the certificate within five (5) years, the candidate must
318	310		provide documentation showing he or she has completed at least one
319	311		hundred twenty (120) hours of qualifying continuing public
320	312		accountancy education completed within the three -year period
321	313		immediately preceding the date the individual applies for
322	314		certification. The Board shall establish rules whereby time limits
323	315		set for application pursuant to this provision may, upon written
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351	342		application to the Board, be waived or reduced if the c andidate is
352	343		called to active military service or becomes incapacitated as a
353	344		result of illness or injury or for such other good causes as
354	345		determined by the Board on a case -by-case basis.
355	346		SECTION 3. AMENDATORY 59 O.S. 2021, Section 15.13, as
356	347		amended by Section 6, Chapter 26, O.S.L. 2022 (59 O.S. Supp. 2024,
357	348		Section 15.13), is amended to read as follows:
358	349		Section 15.13. A. The Oklahoma Accountancy Board may issue a
359	350		certificate to an applicant who has been authorized to practice
360	351		public accounting as a certified public accountant pursuant to the
361	352		laws of any jurisdiction if the applicant passed a test administered
362	353		for the purpose of authorizing an individual to practice as a
363	354		certified public accountant with grades which were equivalent t o
364	355		passing a test for the same purpose in this state as of the date the
365	356		applicant originally passed the examination, and the applicant:
366	357		1. Meets the requirements for issuance of a certificate in this
367	358		state on the date of making application;
368	359		2. Met, on the date the certificate was is sued by the other
369	360		jurisdiction, the requirements in effect on that date for issuance
370	361		of a certificate in this state; or
371	362		3. Met, on the date of becoming a candidate in another
372	363		jurisdiction, the requirements of becoming a candida te in this
373	364		state, except for residency.
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401	391		B. In the event an applicant does not meet the requirements of
402	392		subsection A of this section, but has passed a test administered for
403	393		the purpose of authorizing an individual to practice as a certified
404	394		public accountant with grades which were eq uivalent to passing a
405	395		test for the same purpose in this state on the date the applicant
406	396		passed the examination, the Board may issue a certificate to an
407	397		applicant if such applicant has four (4) years of experience
408	398		practicing public accounting as a certified public accountant
409	399		pursuant to the laws of any jurisdiction. Such experience must have
410	400		occurred within the ten (10) years immediately preceding the
411	401		application. Experience acceptable to satisfy the requirements of
412	402		this subsection shall be determined by s tandards established by the
413	403		Board.
414	404		C. An applicant who is seeking a permit to practice under this
415	405		section must also provide satisfactory documentation to the Board
416	406		that such applicant has met the continuing professional educati on
417	407		requirements, as provided in Section 15.35 of this title, in effect
418	408		on the date of the application.
419	409		D. The Board may issue a certificate by reciprocity to the
420	410		extent required by treaties entered into by the government of the
421	411		United States.
422	412		E. A fee in the amount equal to the reg istration fee and permit
423	413		fee, if applicable, plus an administrative fee, the total of which
424	414		shall not exceed Three Hundred Dollars ($300.00), shall be paid by
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452	441		an applicant seeking a certificate pursuant to the provisions of
453	442		this section. The total amount shall be established by Board rule.
454	443		F. On or after July 1, 2005, an applicant for the certificate
455	444		of certified public accountant under this section shall provide
456	445		evidence of successful completion of an ethics examination
457	446		prescribed by the Board.
458	447		G. As an alternative to the requirements of subsection A, B or
459	448		C of this section, a certificate holder licensed by another
460	449		jurisdiction who establishes the certificate holder's principal
461	450		place of business in this state shall request the issuance of a
462	451		certificate from the Board prior to establishing such principal
463	452		place of business. The Board shall issue a certificate to such
464	453		person who obtains from the NASBA National Qualification Appraisal
465	454		Service verification that such individual's CP A qualifications are
466	455		substantially equivalent to the CPA licensure requirements of the
467	456		AICPA/NASBA Uniform Accountancy Act.
468	457		H. An applicant for the certificate of certified public
469	458		accountant under this section shall submit to a national criminal
470	459		history record check in accordance with Section 150.9 of Title 74 of
471	460		the Oklahoma Statutes. Results of national criminal history record
472	461		checks shall be provided to the Oklahoma Accountancy Board by the
473	462		Oklahoma State Bureau of Investigation. Criminal history reco rd
474	463		check results are confide ntial and shall not be disseminated outside
475	464		the Oklahoma Accountancy Board . The costs associated with the
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503	491		national criminal history record check shall be paid by the
504	492		applicant.
505	493		SECTION 4. This act shall become effective November 1, 2025.
506		-	COMMITTEE REPORT BY: COMMITTEE ON BUSINESS AND INSURANCE
507		-	April 10, 2025 - DO PASS
	494	+	Passed the House of Representatives the 11th day of March, 2025.
	495	+
	496	+
	497	+
	498	+
	499	+	Presiding Officer of the House
	500	+	of Representatives
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	504	+	Passed the Senate the _____ day of __________, 2025.
	505	+
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	509	+	Presiding Officer of the Senate
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