Section 15.8 - Application to take examination - Format - Fees - QualificationsA. 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 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 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, every qualification applicant to qualify as a candidate for examination for the certificate 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 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, insurance, management information systems, or computer science at 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 associated with the national criminal history record check shall be paid by the applicant.Okla. Stat. tit. 59, § 15.8
Amended by Laws 2023 , c. 25, s. 1, eff. 11/1/2023.Amended by Laws 2022 , c. 26, s. 3, eff. 11/1/2022.Amended by Laws 2019 , c. 363, s. 2, eff. 11/1/2019.Added by Laws 1965, SB 286, c. 188, § 8, emerg. eff. 6/8/1965; Amended by Laws 1968, HB 1216, c. 271, § 5, emerg. eff. 4/30/1968; Amended by Laws 1986, SB 562, c. 79, § 5, emerg. eff. 7/1/1986; Amended by Laws 1992, HB 2340, c. 272, § 9, eff. 9/1/1992; Amended by Laws 1998 , SB 1310, c. 52, §1, eff. 11/1/1998; Amended by Laws 2002 , SB 1429, c. 312, §5, eff. 11/1/2002; Amended by Laws 2004 , SB 1488, c. 125, §8, eff. 11/1/2004; Amended by Laws 2009 , HB 1779, c. 45, §4, emerg. eff. 4/14/2009; Amended by Laws 2010 , HB 3190, c. 85, §3, emerg. eff. 7/1/2010.