OklahomaHB 4317Oklahoma 2026 Regular SessionHouseWALLET

Professions and occupations; accountants; education requirements; certificates; effective date.

Sponsored By: Gerrid Kendrix (Republican)

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 1 costs, 3 mixed.

New CPA checks and CPE rules

Beginning November 1, 2026, all CPA certificate applicants must complete a national criminal history check, pay the cost, and the Board keeps results confidential. You must pass a Board‑approved ethics exam and provide proof. When you apply for a permit, you must show you met current continuing education rules. If you wait more than five years after the Board says you passed all exam sections, you must complete 120 hours of qualifying CPE in the three years before you apply. The Board may waive deadlines for military service, illness, or other good cause.

Easier CPA reciprocity and $300 cap

Starting November 1, 2026, the Board may issue an Oklahoma certificate to CPAs licensed in another state who passed the Uniform CPA Exam and meet education and experience that are substantially equivalent. The Board also issues certificates when a U.S. treaty requires it. Alternative reciprocity paths include meeting Oklahoma’s standards in place at your original licensure, or passing the exam plus four years of recent CPA public‑accounting experience. The total reciprocity application fee cannot exceed $300; the Board sets the exact amounts. If you plan to move your main office to Oklahoma, you must request an Oklahoma certificate before the move, and the Board may require NASBA verification. You must also show you passed the Board’s ethics exam.

New CPA education and experience paths

Beginning November 1, 2026, CPA exam candidates must have a bachelor’s or higher with an accounting concentration from an accredited school. For exam eligibility from Nov 1, 2026 through May 31, 2030, you need at least 24 accounting hours above principles (including one auditing or assurance course) and at least 9 upper‑division business hours. After that window, you need at least 24 accounting hours and 24 business hours. For an initial Oklahoma certificate, you can qualify with a post‑baccalaureate degree, a bachelor’s plus 30 extra credits, or a bachelor’s with the concentration. Experience required: 1 year if you use the post‑baccalaureate or bachelor’s‑plus‑30 path; 2 years if you use the bachelor’s‑only path. This replaces the old 150‑hour count with a degree‑and‑concentration standard.

Out-of-state CPAs can practice here

A CPA whose main office is outside Oklahoma and who holds a valid out‑of‑state license and passed the exam may practice in Oklahoma without an Oklahoma certificate, license, or permit if they met set education and experience at initial licensure. No notice or fee is required. If you had Oklahoma practice privileges on December 31, 2025, you keep them. You and your firm must consent to Oklahoma jurisdiction, follow Oklahoma rules, and stop Oklahoma practice if your home license becomes invalid. Attest work in Oklahoma must be done through a properly registered or permitted firm, but out‑of‑state firms may offer nonattest services and use the CPA title here when an Oklahoma‑licensed or practice‑privileged individual performs the work. Oklahoma can discipline registrants for acts in other states and must review other states’ complaints.

Sponsors & Cosponsors

Sponsor

Gerrid Kendrix
Republican • House

Cosponsors

Brent Howard
Republican • Senate
Cody Maynard
Republican • House
Aletia Timmons
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 152 • No: 0

Senate vote • 4/29/2026

THIRD READING

Yes: 44 • No: 0

Senate vote • 4/9/2026

Top_of_Page

Yes: 0 • No: 0

Senate vote • 4/9/2026

Committee vote: Business & Insurance

Yes: 8 • No: 0

House vote • 3/11/2026

THIRD READING

Yes: 83 • No: 0

House vote • 2/26/2026

DO PASS

Yes: 11 • No: 0

House vote • 2/17/2026