CPE Info

CPE certificates will be emailed to participants within one week of the event. Certificates will be withheld if the course has not been paid in full. CPE certificates and transcripts can also be accessed from the My CPE section of the website.

The OSCPA reserves the right to cancel a course due to low registrations. Upon course cancellation, all registered attendees will be notified. Registration fees will be refunded in full, a credit can be placed on Money on Account or attendees can choose to transfer to another course. The OSCPA is not responsible for expenses incurred for canceled travel arrangements. Early registration is encouraged to help avoid course cancellations.

Weather-Related Cancellations: 
While the OSCPA strives to hold scheduled courses, inclement weather sometimes interferes. If it is determined the weather is too severe, the OSCPA reserves the right to cancel or reschedule a course, or move the event to virtual. If a course is canceled, registered attendees will be notified as soon as possible. Registration fees will be refunded in full, a credit can be placed on Money on Account or attendees can choose to transfer to another course. The OSCPA is not responsible for expenses incurred for canceled travel arrangements.

As a professional organization, the OSCPA does not set or regulate the requirements to become a CPA. These requirements are set by individual state laws and are managed by that state's board of accountancy. Below are guidelines for the Oklahoma-registered CPAs:

General Reporting Guidelines
It is important to look not only at the current reporting year but also consider the rolling three-year reporting period. In order to stay compliant with the Oklahoma Accountancy Board (OAB), CPAs must meet the following requirements:

• A minimum of 20 hours must be reported in any single calendar year
• A minimum of 120 hours must be reported in each rolling three-year period
• A minimum of 4 hours of Ethics must be earned in each rolling three-year period
• Specific requirements may apply if you are involved in compilation engagements
• Specific requirements if you hold a permit for public practice and work in industry:

For specific information about Oklahoma CPE requirements, please contact the Oklahoma Accountancy Board.

Calculating CPE Credit
One CPE credit/hour is equivalent to a 50-minute period of participation in a CPE program. One-half CPE credit increments (equal to 25 minutes) are permitted after the first full credit has been earned.

If a participant arrives late, leaves early, or is otherwise not present for an entire CPE program, CPE credit will only be issued for the actual time attended by the participant. Partial credit hours will be rounded down to the closest half credit. CPE certificates issued by the OSCPA will reflect adjusted CPE credit.

Compilation
CPAs actively involved in the supervision or review of compilation engagements must complete a minimum of four hours of CPE covering the subject area of compilation engagements during each calendar year. This requirement is waived if (1) the CPA works for a public accounting firm currently enrolled in the AICPA Peer Review program, or (2) the CPA is a sole practitioner enrolled in the AICPA peer review program. CPE courses must contain four hours of compilation-only material. 

Ethics
Four hours of professional ethics must be earned in each rolling three-year period. Oklahoma does not have a state-specific ethics course requirement.

CPAs applying for an initial permit and those applying to renew a lapsed permit must complete the AICPA's Professional Ethics: The AICPA's Comprehensive Course, with a 90 percent passing score.

Oklahoma Accountancy Board
Contact the Oklahoma Accountancy Board for questions regarding:

• Continuing education requirements for Oklahoma CPAs and Oklahoma firms
• Continuing education requirements to practice public accounting in Oklahoma
• Obtaining a reciprocal certificate or PA license in Oklahoma
• Adhering to requirements as a CPE sponsor

Questions about continuing education compliance should be directed to the Board of Accountancy of the state in which you plan to practice or provide services.

For questions related to AICPA CPE requirements, contact the AICPA at (888) 247-3277.

Self-Study/On-Demand
Self-Study and On-Demand courses require completion of a final examination with a minimum passing score of at least 70 percent in order to obtain CPE credit. The Oklahoma Accountancy Board does not currently restrict how many CPE credits can be earned annually via self-study courses.

Yellow Book
Yellow Book requirements are outlined by the GAO's Guidance on GAGAS Requirements for Continuing Professional Education. Auditors performing work under GAGAS, including those planning, directing, or performing field work, or those reporting on an audit or attestation engagement under GAGAS, need to complete the following requirements every two years:

• At least 80 hours of CPE that directly enhances the auditor's professional proficiency to perform audits or attestation engagements, with a minimum of 20 hours in any one year of the two-year period
• At least 24 of the 80 CPE hours should be in subjects directly related to governmental auditing, the government environment, or the specific or unique environment in which the audited entity operates

Exception: Auditors performing work under GAGAS who are only involved in performing fieldwork but are not involved in planning, directing, or reporting on audit or attestation engagements, and who charge less than 20 percent of their time annually to GAGAS audits and attestation engagements, should complete the following requirement every two years: 

• At least 24 hours of CPE in subjects directly related to governmental auditing, the government environment, or the specific or unique environment in which the audited entity operates. Auditors are exempt from the remainder of the 80-hour CPE requirement.
  In all cases, auditors should use their professional judgment when determining and documenting if a CPE course qualifies for Yellow Book in accordance with the GAO Government Auditing Standards.

e-Materials are provided at no cost for all OSCPA courses. e-Materials can be accessed from the My CPE section on the website starting one week prior and ending one week after each course date. An email will be sent before each course, reminding attendees that the e-materials are ready to be accessed, downloaded, and/or printed. Once e-materials have been downloaded, no course refunds will be issued. All course materials are protected by copyright, and reproduction, resale, or sharing of any materials is expressly prohibited.

Unless your firm or company has made specific prior arrangements with the OSCPA, ALL virtual courses are for individual viewing only. Each attendee who views a virtual event must be registered regardless of whether attendees need CPE credit or not. Firms and companies are prohibited from using any virtual content to provide in-house CPE credit.

If you are interested in viewing as a group, please contact the OSCPA Education Department for further instructions as to how to proceed. 

• The opinions expressed by discussion leaders are not necessarily those of the OSCPA.
• The prices, dates, locations, and discussion leaders for courses listed in the CPE catalog are subject to change. The OSCPA reserves the right to make changes as necessary.
• Attendees should keep cell phones on silent or turned off during courses in order to ensure an optimum learning environment.
• Attendees are encouraged to dress in layers when attending CPE courses, regardless of the season, since it is difficult to manage temperatures in large spaces and each attendee has their own level of comfort for different climates.
• Smoking, firearms, pets, and children are not allowed at OSCPA events. Exceptions include service animals meeting the ADA requirements and special events where family members are invited to attend.
• The OSCPA is also an approved CPE Sponsor by the Texas State Board of Public Accountancy for Texas CPAs. The OSCPA's Texas Sponsor ID is: 000038.
• The OSCPA strives to accommodate all participants and their needs. Please submit any special requirements or requests to the OSCPA Education Department.

Money on Account (MOA) credit can be used to pay for course registrations. MOA credits do not expire and can be used by logging into your OSCPA account or by contacting the OSCPA Education Department.

The OSCPA accepts all major credit cards, checks, and purchase orders for payment of CPE courses. If payment has not been received by the course date, you will still be allowed to attend, but your CPE certificate will be withheld until the balance has been paid in full. Webcasts and on-demand courses must be paid in full before access to the course will be granted.

OSCPA Seminars, Webcasts, and Conferences:
You may substitute another person at any time at no additional charge. Please notify the OSCPA of the substitution as soon as possible.

You may transfer your registration to another course.

• Additional fees would pertain if the new course is more expensive, in which case the difference would be charged.
• Those transferring from the in-person to the virtual option of an event within two weeks of the event date will incur a switch fee.

You may cancel a registration at any time, but fees may be incurred.

• If a cancellation notice is given more than two weeks out from a course date, registration fees can be refunded back to the original form of payment used or added as a credit to Money on Account.
• If a cancellation notice is given less than two weeks out from a course date, a $25 administrative fee will be charged. Remaining registration fees can either be refunded back to the original form of payment used or added as a credit to Money on Account.
• If a cancellation notice is given within 24 hours of the course date, no refund will be issued. Refunds are also not issued for "no-shows" on the day of the course.
• Once course e-materials have been downloaded, no refund will be issued.

Vendor Partner Webcasts
Webcasts sold through our vendors or partners are subject to the cancellation policies from the originating vendor. 

On-Demand/Self-Study Courses
All on-demand and self-study courses are final sale. No refund will be given for any substitutions, transfers, or cancellations. This policy includes vendor-provided on-demand courses, OSCPA  self-study courses, and the AICPA's Professional Ethics Course.