{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.8","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.8","heading":"Application to take examination - Format - Fees -","body":"Qualifications.\n\nA. A qualification applicant to qualify as a candidate for\n\nexamination shall file an application for qualification in a format\n\napproved by the Oklahoma Accountancy Board. The fee for the\n\nqualification application shall be determined by the Board and shall\n\nnot exceed Three Hundred Dollars ($300.00). Every qualification\n\napplicant to qualify as a candidate for the certificate of certified\n\npublic accountant shall meet the education and experience\n\nrequirements, except as otherwise provided in this section.\n\nB. On or after November 1, 2025, every qualification applicant\n\nto qualify as a candidate for examination for the certificate of\n\ncertified public accountant shall have at least one hundred twenty\n\n(120) semester hours, or the equivalent thereof, of college\n\neducation including a baccalaureate or higher degree, or the\n\nequivalent thereof, conferred by a college or university acceptable\n\nto the Board from an accredited four-year college or university in\n\nthis state or any other accredited four-year college or university\n\nrecognized by the Board. The total educational program of the\n\napplicant for examination shall include an accounting concentration\n\nor its equivalent as determined acceptable by the Board which shall\n\ninclude not less than twenty-four (24) semester hours, or the\n\nequivalent thereof, in accounting courses above principles of\n\naccounting or introductory accounting, with at least one course in\n\nauditing or assurance; the remaining accounting courses shall be\n\nselected from financial accounting, accounting theory,\n\ncost/managerial accounting, federal income tax, governmental, not-\n\nfor-profit accounting, accounting information systems, accounting\n\nhistory and other accounting electives; at least nine (9) semester\n\nhours shall be from any or all of the subjects of economics,\n\nstatistics, business law, finance, business management, marketing,\n\nbusiness communication, risk management, insurance, management\n\ninformation systems, or computer science at the upper-division level\n\nof college or above or the equivalent of such subjects as determined\n\nby the Board; all the remaining semester hours, if any, shall be\n\nelective.\n\nC. The costs associated with the national criminal history\n\nrecord check shall be paid by the applicant.","path":["OK Code","Title 59"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os59.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3ee18df6b2bc9b33e92322149cc1bd2e04155db33ea95319bbd83ab969df3645","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.7","next":"us-ok/okla.-stat.-tit.-59-59-15.9"},"notice":"GroundRules: Original legal text. Not legal advice."}