A. In order to assure continuing professional competence of individuals in accountancy, and as a condition for issuance of a certificate or license and/or renewal of a permit to practice, certificate and license holders shall furnish evidence of participation in continuing professional education. B. Continuing professional education compliance periods shall be established by rule. C. All certificate and license holders shall complete at least one hundred twenty (120) hours of continuing professional education within a three-year period with completion of not less than twenty (20) hours of continuing professional education in any year. D. The Oklahoma Accountancy Board shall adopt rules and regulations regarding such continuing professional education. Such rules shall include but not be limited to: 1. Requiring reporting of continuing professional education to coincide with the annual permit renewal date; 2. Provisions for exempting retired, inactive and disabled individuals as defined by the Board in the rules from the requirement of continuing professional education; and 3. Adopt standards for determining approved continuing professional education courses. Added by Laws 1980, c. 274, § 4, eff. July 1, 1980. Amended by Laws 1992, c. 272, § 30, eff. Sept. 1, 1992; Laws 2002, c. 312, § 18, eff. Nov. 1, 2002; Laws 2004, c. 125, § 30, eff. Nov. 1, 2004; Laws 2009, c. 45, § 22, emerg. eff. April 14, 2009.
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