Okla. Stat. tit. 59, § 59-15.35: Continuing professional education

A. In order to assure continuing professional competence of

individuals in accountancy, and as a condition for issuance of a

certificate or license and/or renewal of a permit to practice,

certificate and license holders shall furnish evidence of

participation in continuing professional education.

B. Continuing professional education compliance periods shall

be established by rule.

C. All certificate and license holders shall complete at least

one hundred twenty (120) hours of continuing professional education

within a three-year period with completion of not less than twenty

(20) hours of continuing professional education in any year.

D. The Oklahoma Accountancy Board shall adopt rules and

regulations regarding such continuing professional education. Such

rules shall include but not be limited to:

1. Requiring reporting of continuing professional education to

coincide with the annual permit renewal date;

2. Provisions for exempting retired, inactive and disabled

individuals as defined by the Board in the rules from the

requirement of continuing professional education; and

3. Adopt standards for determining approved continuing

professional education courses.