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SENATE FLOOR VERSION
April 10, 2025
ENGROSSED HOUSE
BILL NO. 2736 By: Kendrix of the House
and
Alvord of the Senate
An Act relating to professions and occupations;
amending 59 O.S. 2021, Section 15.8, as last amended
by Section 1, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
2024, Section 15.8), which relates to accountant
examination qualifications; amending 59 O.S. 2021,
Section 15.9, as last amended by Section 2, Chapter
25, O.S.L. 2023 (59 O.S. Supp. 2024, Section 15.9),
which relates to certific ation; modifying
requirements for checking criminal history records;
amending 59 O.S. 2021, Section 15.13, as amended by
Section 6, Chapter 26, O.S.L. 2022 (59 O.S. Supp.
2024, Section 15.13), which relates to out -of-state
licensees; modifying criminal his tory record check
requirement; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 59 O.S. 2021, Section 15.8, as
last amended by Section 1, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
2024, Section 15.8), is amended to read as follows:
Section 15.8. A. A qualification applicant to qualify as a
candidate for examination shall file an application for
qualification in a format approved by the Oklahoma Accountancy
Board. The fee for the qualification application shall be
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determined by the Board and shall not exceed Three Hundred Dollars
($300.00). Every qualification applicant to qualify as a candidate
for the certificate of certified public accountant shall submit to a
national criminal history record search, must be a resident of this
state immediately prior to making application and, except as
otherwise provided in this section, shall meet the education and
experience requirements , except as otherwise provided in this
section. The costs associated with the national criminal history
records search shall be paid by the applicant.
B. On or after the effective date of this act November 1, 2025,
every qualification applicant to qualify as a candidate for
examination for the cert ificate of certified public accountant shall
have at least one hundred twenty (120) semester hours, or the
equivalent thereof, of college education including a baccalaureate
or higher degree, or the equivalent thereof, conferred by a college
or university acceptable to the Board from an accredited four -year
college or university in this state or any other accredited four -
year college or university recognized by the Board. The total
educational program of the applicant for examination shall include
an accounting concentration or its equivalent as determined
acceptable by the Board which shall include not less than twenty -
four (24) semester hours, or the equivalent thereof, in accounting
courses above principles of accounting or introductory accounting,
with at least one course in auditing or assurance; the remaining
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accounting courses shall be selected from financial accounting,
accounting theory, cost/managerial accounting, federal income tax,
governmental, not-for-profit accounting, accounting information
systems, accounting history and other accounting electives; at least
nine (9) semester hours shall be from any or all of the subjects of
economics, statistics, business law, finance, business management,
marketing, business communication, risk management, i nsurance,
management information systems, or computer science a t the upper-
division level of college or above or the equivalent of such
subjects as determined by the Board; all the remaining semester
hours, if any, shall be elective.
C. The costs associat ed with the national criminal history
record check shall be paid by the applicant.
SECTION 2. AMENDATORY 59 O.S. 2021, Section 15.9, as
last amended by Section 2, Chapter 25, O.S.L. 2023 (59 O.S. Supp.
2024, Section 15.9), is amen ded to read as follows:
Section 15.9. A. Upon payment of appr opriate fees, the
Oklahoma Accountancy Board shall grant a certificate to any
individual of good character who meets the applicable education,
experience and testing requirements provided for i n this section and
in Sections 15.8 and 15.10 of this title. For purposes of this
subsection, good character means an individual who does not have a
history of dishonest acts as demonstrated by documented evidence and
has not been convicted, pled guilty, or pled nolo contendere to a
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felony charge. The Board may refu se to grant a certificate to an
applicant for failure to satisfy the requirement of good character.
The Board shall provide to the denied applicant written notification
specifying grounds for denial of a certificate including failure to
meet the good character criterion. Appeal of the action of the
Board may be made in accordance with the provisions of the
Administrative Procedures Act.
B. The Board shall issue certificates as certified publi c
accountants to those applicants who have met the qualificatio ns
required by the provisions of the Oklahoma Accountancy Act and the
applicable rules of the Board, and have passed an examination in
accounting, auditing and related subjects as the Board det ermines
appropriate with such grades that satisfy the Board that each
applicant is competent to practice as a certified public accountant.
C. The Board may make use of all or any part of the Uniform
Certified Public Accountant Examination and any organiza tion that
assists in providing the examination.
D. An applicant for initial issuance of a certificate pursuant
to this section shall show that the applicant has at least one
hundred fifty (150) semester hours, or the equivalent thereof, of
college education including a baccalaureate or higher degree, or the
equivalent thereof, conferred by a college or university acceptable
to the Board from an accredited four -year college or university in
this state or any other accredited four -year college or university
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recognized by the Board. Of the one hundred fifty (150) semest er
hours, not less than thirty (30) semester hours, or the equivalent
thereof, shall be in accounting courses above principles of
accounting or introductory accounting. These education require ments
shall have been completed prior to submitting an application to the
Board and within the time frame outlined in this section. A
qualified applicant may take the certified public accountant
examination as allowed in Section 15.8 of this title but sha ll not
be issued a certificate until the education requirements pursuant to
this section and Section 15.8 of this title have been met.
E. An applicant for initial issuance of a certificate under
this section shall show that the applicant has had one (1) y ear of
experience. Experience shall be defined by the Board by rule and
shall include providing a type of service or advice involving the
use of accounting, attest, compilation, management advisory,
financial advisory, tax or consulting skills, and be sat isfied
through work experience in government, industry, academi a or public
practice, all of which shall be verified by a certificate or license
holder or an individual approved by the Board. Upon completion of
the requirements of Section 15.8 of this titl e, a qualified
applicant for the examination may take the certified public
accountant or public accountant examination prior to earning the
experience required in this subsection, but shall not be issued a
certificate until the experience requirement has b een met.
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F. Every applicant for the certificate of certified p ublic
accountant shall provide evidence of successful completion of an
ethics examination prescribed by the Board.
G. Every applicant for the certificate of certified public
accountant shall submit to a national criminal history record check
in accordance with Section 150.9 of Title 74 of the Oklahoma
Statutes. Results of national criminal history record checks shall
be provided to the Oklahoma Accountancy Board by the Oklahoma State
Bureau of Investigation. Criminal history record check results are
confidential and shall not be disseminated outside the Oklahoma
Accountancy Board. The costs associated with the national criminal
history record check shall be paid by the applicant.
H. An individual applying for a certificate as a certified
public accountant must make an application for the certificate
within five (5) years of the date the Board notifies the candidate
that the candidate has successfully passed all sections of the
C.P.A. Examination. If the candidate fails to make an application
for the certificate within five (5) years, the candidate must
provide documentation showing he or she has completed at least one
hundred twenty (120) hours of qualifying continuing public
accountancy education completed within the three -year period
immediately preceding the date the individual applies for
certification. The Board shall establish rules whereby time limits
set for application pursuant to this provision may, upon written
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application to the B oard, be waived or reduced if the candidate is
called to active military service or becomes incapacitated as a
result of illness or injury or for such other good causes as
determined by the Board on a case -by-case basis.
SECTION 3. AMENDATORY 59 O.S. 2021, Section 15.13, as
amended by Section 6, Chapter 26, O.S.L. 2022 (59 O.S. Supp. 2024,
Section 15.13), is amended to read as follows:
Section 15.13. A. The Oklahoma Accountancy Board may issue a
certificate to an applicant who ha s been authorized to practice
public accounting as a certified public accountant pursuant to the
laws of any jurisdiction if the applicant passed a test administered
for the purpose of authorizing an individual to practice as a
certified public accountant with grades which were equivalent to
passing a test for the same purpose in this state as of the date the
applicant originally passed the examination, and the applicant:
1. Meets the requirements for issuance of a certificate in this
state on the date of making application;
2. Met, on the date the certificate was is sued by the other
jurisdiction, the requirements in effect on that date for issuance
of a certificate in this state; or
3. Met, on the date of becoming a candidate in another
jurisdiction, the requirements of becoming a candidate in this
state, except for residency.
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B. In the event an applicant does not meet the requirements of
subsection A of this section, but has passed a test administered for
the purpose of authorizing an individual to prac tice as a certified
public accountant with grades which were eq uivalent to passing a
test for the same purpose in this state on the date the applicant
passed the examination, the Board may issue a certificate to an
applicant if such applicant has four (4) years of experience
practicing public accounting as a certified public accountant
pursuant to the laws of any jurisdiction. Such experience must have
occurred within the ten (10) years immediately preceding the
application. Experience acceptable to satis fy the requirements of
this subsection shall be determined by s tandards established by the
Board.
C. An applicant who is seeking a permit to practice under this
section must also provide satisfactory documentation to the Board
that such applicant has met the continuing professional education
requirements, as provided in Section 15.35 of this title, in effect
on the date of the application.
D. The Board may issue a certificate by reciprocity to the
extent required by treaties entered into by the government of the
United States.
E. A fee in the amount equal to the reg istration fee and permit
fee, if applicable, plus an administrative fee, the total of which
shall not exceed Three Hundred Dollars ($300.00), shall be paid by
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an applicant seeking a certificate pursuant to the provisions of
this section. The total amount shall be established by Board rule.
F. On or after July 1, 2005, an applicant for the certificate
of certified public accountant under this section shall provide
evidence of successful complet ion of an ethics examination
prescribed by the Board.
G. As an alternative to the requirements of subsection A, B or
C of this section, a certificate holder licensed by another
jurisdiction who establishes the certificate holder's principal
place of business in this state shall request the issuance of a
certificate from the Board prior to establishing such principal
place of business. The Board shall issue a certificate to such
person who obtains from the NASBA National Qualification Appraisal
Service verification that such individual's CPA qualifications are
substantially equivalent to the CPA licensure requirements of the
AICPA/NASBA Uniform Accountancy Act.
H. An applicant for the certificate of certified public
accountant under this section shall subm it to a national criminal
history record check in accordance with Section 150.9 of Title 74 of
the Oklahoma Statutes. Results of national criminal history record
checks shall be provided to the Oklahoma Accountancy Board by the
Oklahoma State Bureau of In vestigation. Criminal history record
check results are confide ntial and shall not be disseminated outside
the Oklahoma Accountancy Board . The costs associated with the
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national criminal history record check shall be paid by the
applicant.
SECTION 4. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON BUSINESS AND INSURANCE
April 10, 2025 - DO PASS