OK HB4317

Modifies CPA examination eligibility requirements effective November 1, 2026, requiring a baccalaureate degree with at least 24 semester hours in accounting courses above introductory level, including at least one auditing or assurance course

Creates three pathways for initial CPA certificate issuance: post-baccalaureate degree with 1 year experience, baccalaureate plus 30 additional credit hours with 1 year experience, or baccalaureate alone with 2 years experience

Provides a transitional period from November 1, 2026 through May 31, 2030 allowing applicants to qualify with 24 accounting hours plus 9 business-related hours, before requiring 24 accounting hours plus 24 business-related hours permanently

Establishes new out-of-state licensure pathway requiring proof of original licensing jurisdiction requirements and passage of the Uniform CPA Examination with substantially equivalent education and experience

Grandfathers out-of-state CPAs who held valid licenses and practice privileges as of December 31, 2025, allowing them to continue practicing in Oklahoma without obtaining an Oklahoma certificate