House Bill No. 2736, introduced by Kendrix, amends several sections of the Oklahoma Accountancy Act to update the qualifications and requirements for individuals seeking certification as certified public accountants (CPAs). Key changes include modifications to the criminal history record check requirements for applicants, which now must be conducted in accordance with Section 150.9 of Title 74 of the Oklahoma Statutes. The bill specifies that the results of these checks will be confidential and provided to the Oklahoma Accountancy Board by the Oklahoma State Bureau of Investigation. Additionally, the bill clarifies that applicants must pay for the costs associated with the criminal history record check.

The bill also revises educational requirements for CPA candidates, stipulating that applicants must have at least 120 semester hours of college education, including specific accounting courses, and must demonstrate good character without a history of dishonest acts. Furthermore, it establishes a five-year timeframe for candidates to apply for certification after passing the CPA examination, with provisions for waiving this limit under certain circumstances. The act is set to take effect on November 1, 2025.

Statutes affected:
Introduced: 59-15.8, 59-15.9
House Committee Substitute: 59-15.8, 59-15.9, 59-15.13
Floor (House): 59-15.8, 59-15.9, 59-15.13
Floor (Senate): 59-15.8, 59-15.9, 59-15.13
Engrossed: 59-15.8, 59-15.9, 59-15.13
Enrolled (final version): 59-15.8, 59-15.9, 59-15.13
Sub Committee OR Policy Committee Recommendations (House) Policy Committee Recommendation: 59-15.8, 59-15.9, 59-15.13
Sub Committee Recommendations (House) Sub Committee Recommendation: 59-15.8, 59-15.9, 59-15.13