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What’s Next for CPA Licensure in Oklahoma

November 26, 2025

Over the summer, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) released the ninth edition of the Uniform Accountancy Act (UAA)—a model law that guides states in regulating CPA licensure. Its purpose is to ensure our profession keeps pace with an evolving marketplace, shifting workforce trends, and the growing need for flexibility in how future CPAs enter the profession.

Updates included:

  • An additional pathway to licensure: requires earning a bachelor’s degree, completing two years of professional experience, and passing the CPA Exam.
  • An “individual-based” mobility model, allowing CPAs to practice across state lines with one license.
  • Safe harbor language protecting practice privileges for CPAs licensed under existing requirements.

For Oklahoma, this update represents both opportunity and responsibility. Each state determines how these provisions are adopted through its board of accountancy and legislature. After more than two years of study, engagement, and member input, the OSCPA is preparing to introduce legislation to establish an additional pathway to CPA licensure in Oklahoma.

Expanding Opportunity, Preserving Standards

This additional pathway—bachelor’s degree + two years of experience + CPA exam—does not lower the bar for becoming a CPA. Candidates must still complete rigorous accounting and business coursework (ideally at least 24 credit hours of accounting above the introductory level + 24 credit hours in upper-level business coursework) and pass the CPA Exam.

This pathway widens the door for those who are qualified and passionate about becoming CPAs but face barriers under the current model. Some of these individuals have the education, drive, and ability—but financial limitations, family responsibilities, or career timing have made the current pathway a hurdle rather than a stepping stone. This pathway gives them options. It allows aspiring CPAs to gain valuable work experience earlier, putting
their education into practice while continuing to grow professionally. In doing so, it also strengthens workforce development—helping firms bring in talent sooner, mentoring candidates in real-world settings, and addressing one of the most pressing challenges our
members face today: the shortage of qualified CPAs.

To be clear, this would create three pathways to becoming a licensed CPA in Oklahoma:

  1. Bachelor’s degree (plus 30 credit hours) + 1 year of experience + passing the CPA exam
  2. Bachelor’s degree + 2 years of experience + passing the CPA exam
  3. Master’s degree + 1 year of experience + passing the CPA exam

Member Feedback: Guiding Our Direction 

This decision was not made in isolation. Over the past two years, we surveyed our membership—ranging from retired members to current CPAs to accounting students—and received a record number of responses. The feedback painted a clear picture of both the challenges and opportunities facing our profession.

  • 64% of firms report difficulty finding qualified CPAs.
  • 52% believe the bachelor’s degree plus two years’ experience model will increase interest in the profession.
  • 55% believe it lowers barriers to entry while preserving professional standards.

While some concerns about maintaining consistency across states or preserving the prestige of the license may exist, the majority view this as an opportunity to modernize our approach—balancing accessibility with accountability. 

We’ve heard you and the time to act has come. 

What Happens Next 

With strong support from our membership, the OSCPA is currently working to draft and introduce a bill during the upcoming legislative session to formally create this additional pathway in Oklahoma. This effort will involve collaboration with legislators, the Oklahoma Accountancy Board, business leaders, and educators to ensure the language is sound, the intent is clear, and the result benefits both the profession and the public. It’s important to emphasize that this is not about replacing the 150-hour model. It’s about adding another route—another opportunity for those who meet the educational rigor, gain meaningful experience, and demonstrate their knowledge through the CPA exam while ensuring a sustainable pipeline, protecting the public, and strengthening the future of our profession. By providing multiple pathways, we are expanding opportunity without compromising standards. And by doing so, we are showing students and future professionals that we hear their concerns, we value their ambitions, and we’re committed to supporting their journey toward licensure.

Unity in Purpose

We understand there are differing opinions. All perspectives are valid and come from a shared place of passion for our profession. 

Now is the time for unity. The majority of our members support moving forward, and the strength of this initiative will depend on our ability to stand together, focused on what’s best for the future. This effort is about more than education hours. It’s about preserving the value of the CPA, ensuring we remain a profession rooted in ethics, excellence, and service to the public—while also making it possible for more talented individuals to join our ranks. 

We can lead with action to demonstrate to students, educators, and potential CPAs that the profession hears their struggles and supports their growth. 

How You Can Get Involved

As we prepare for the next phase, in which we’ll introduce and advocate for this legislation in the spring, your voice will be critical.

Here’s how you can get involved:

  • Attend CPA Advocacy Day – Join us as we meet with lawmakers, share the importance of this change, and advocate for the profession. More information on this event will be coming soon.
  • Build relationships with your legislators– A personal note, meeting, or email from a trusted CPA goes a long way in helping policymakers understand why this matters.
  • Be an ambassador for the profession – In your community, on campus, and in your firm, help us shine a positive light on what it means to be a CPA and why our profession is worth pursuing. 

We represent a profession built on trust, service, and stewardship. Now more than ever, we must bring those values to the forefront. 

Looking Beyond Licensure

This work is also part of a larger national conversation. Across the country, there are growing movements to deregulate licensed professions, including CPAs. These efforts would weaken the safeguards that protect the public and diminish the standards that define our work. 

By proactively evaluating and strengthening our own licensure model, we’re not just responding to change, we’re leading it. We’re maintaining the integrity and ethics that make being a CPA a mark of trust, while also adapting to meet the needs of today’s workforce and tomorrow’s students. 

This is how we protect the public, sustain our profession, and secure the future of the CPA in Oklahoma.

A Shared Future

The CPA license has always represented more than technical skill—it’s a symbol of reliability, ethics, and leadership. Expanding how individuals can earn that license ensures it remains
strong, relevant, and attainable for generations to come. The OSCPA is proud to take this next step, guided by the voices of our members and united by a common purpose: to build a stronger, future-ready profession for Oklahoma.

Support Advocacy Efforts

Do you have or are you interested in developing a relationship with your state senator or representative? Help support the position of the OSCPA on legislation affecting the accounting profession, and submit this form to become a Legislative Contact.