Professions and occupations; accountant examination; criminal history record; effective date.
Summary
HB2736 updates Oklahoma’s Accountancy Act, primarily changing the education and background-check requirements for certified public accountant candidates and out-of-state CPAs seeking Oklahoma credentials. The bill revises the pathway to sit for the CPA exam and to receive certification, including a new requirement effective November 1, 2025, that exam candidates have at least 120 semester hours of college education with a qualifying accounting concentration, while maintaining the separate 150-hour education standard for initial CPA certification. It also preserves and clarifies ethics-exam, experience, and application-timing requirements for certification.
The bill also expands and standardizes criminal history screening across the CPA licensing process. Applicants for examination, certification, and reciprocity/out-of-state recognition must submit to a national criminal history record check through the Oklahoma State Bureau of Investigation, with the applicant paying the cost. The bill keeps the Oklahoma Accountancy Board’s authority to determine good character, deny certificates for felony convictions or documented dishonest acts, and regulate reciprocity for CPAs licensed in other jurisdictions.
Impact
HB2736 amends 59 O.S. Sections 15.8, 15.9, and 15.13, affecting the licensing and certification rules administered by the Oklahoma Accountancy Board. It changes the educational threshold for CPA exam eligibility, reinforces the 150-hour requirement for initial certificate issuance, and adds or clarifies national criminal history record check requirements for applicants at multiple stages, while leaving the Board’s rulemaking and enforcement authority intact. The bill takes effect November 1, 2025, and primarily impacts CPA candidates, licensed accountants seeking Oklahoma certification, and the Board’s application review process.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed House committees unanimously, cleared the House on third reading by a wide margin, and then passed the Senate committee and Senate third reading without any recorded opposition. The voting history suggests general agreement on tightening and clarifying professional licensing standards for accountants.
Contention
No major opposition is reflected in the available record. The only potentially sensitive issues are the added criminal history record check requirement and the education-rule changes for CPA candidates, which could affect applicants’ costs and eligibility timing. However, the unanimous committee votes and floor votes indicate these points did not generate visible controversy in the legislative process.