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 specific provisions of the Oklahoma Statutes. The bill also clarifies that the costs associated with these criminal history checks will be borne by the applicants. Additionally, it establishes that applicants must submit their applications for certification within five years of passing the CPA examination, with provisions for waivers in certain circumstances.

The bill further stipulates that applicants must demonstrate good character, defined as having no history of dishonest acts or felony convictions, and must provide evidence of successful completion of an ethics examination. It also outlines the educational requirements for CPA candidates, including a minimum of 150 semester hours of college education, with specific coursework in accounting and related subjects. The effective date for these changes is set for November 1, 2025.

Statutes affected:
Introduced: 59-15.8, 59-15.9
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