SECTION 10:15-30-3. Required CPE for issuance of a lapsed permit

  Certificate and license holders previously holding a permit to practice public accounting must report a minimum of forty (40) hours of CPE earned within the previous calendar year or within 365 days immediately preceding the date of the application and shall also provide evidence of the successful completion of the AICPA Ethics Examination or its equivalent as determined by the Board before a permit will be issued. If the ethics examination course is to be counted toward the CPE required for the permit, it must have been completed during the same period as the remaining CPE reported to obtain the permit. Any ethics course meeting the requirements for the renewal of a lapsed permit:

(1)   must be one course which has been recommended for at least eight (8) hours of CPE credit by the course provider; and

(2)   must have been passed with a score of 90% or above.

[Source: Added at 22 Ok Reg 1691, eff 7-1-05; Amended at 23 Ok Reg 2123, eff 7-1-06; Amended at 25 Ok Reg 1513, eff 7-1-08; Amended at 26 Ok Reg 1373, eff 7-1-09]