HB 2736 Summary

• Amends Oklahoma accountancy law (59 O.S. 2021, Sections 15.8, 15.9, and 15.13) to modify criminal history record check requirements for certified public accountant applicants.

• Requires all CPA candidates to submit to national criminal history record checks conducted by the Oklahoma State Bureau of Investigation, with results kept confidential and not disseminated outside the Oklahoma Accountancy Board.

• Applicants must pay the costs associated with national criminal history record checks.

• Clarifies that education and experience requirements for CPA examination candidates remain in effect, including 120 semester hours of college education with specific accounting and business course requirements (effective November 1, 2025).

• Extends criminal history record check requirements to out-of-state licensed CPAs seeking to practice in Oklahoma and establishes November 1, 2025 as the effective date for all amendments.