• Total CPE Requirement: 120 hours over a rolling 3 year period
• Annual CPE Requirement: 20 hours

• CPA Ethics: 4 hours of Ethics CPE
• CPA's main area of employment is industry: A minimum of 72 hours in subject areas related to the practice of public accounting. The annual requirement is at least 8 hours completed each year in the specific areas of accounting, taxation, or assurance.
• CPAs actively involved in the supervision or review of compilation engagements: A minimum of 4 hours per year in the subject area of compilation engagements (not compilation and review) or enrolled in a Board-approved peer review program.

CPE is calculated annually each calendar year and on a rolling three-year period.

Courses cannot be taken for credit more than once in a 3 year rolling license term.

• Instruction: Repeat presentations of the same course are not granted credit unless the material is substantially different
• Published Materials: Maximum 10 hours per calendar year

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

The online renewal application is made available 60 days prior to your registration deadline by the last day of birth month annually. CPAs can report their CPE course completions with their registration renewal.

Renew Online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase.

WebCE does not report CPE course completions to the Oklahoma Accountancy Board.

OK Board has created these CPE Reporting Instructions for CPAs.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

The following are exempt from CPE requirements:

• Retired from all Forms of Employment
• Disabled
• Active Military
• Not Currently Employed
• Not Performing any Type of Work associated with Accounting