HB 2736: Professions and occupations; accountant examination; criminal history record; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 3 edits

MINOR

The bill text was reformatted from a House version to a Senate version, with minor reorganization of the title page and section headers. The substantive policy content regarding accountant examination qualifications, criminal history requirements, and education requirements remains unchanged.

TECHNICAL

Title page changed from 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' to 'SENATE FLOOR VERSION' with updated date to April 10, 2025.

Section headers were reorganized to align with Senate formatting standards, changing 'AMENDATORY' to 'SECTION 1' and 'SECTION 2' with consistent spacing.

Page numbering and footer text were updated to reflect Senate floor version formatting, including page numbers and bold face notation for committee amendments.

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill text was reformatted from a Committee Substitute version to a Floor version, with the main substantive change being the addition of Senator Alvord's name as a co-sponsor. The core legislative content regarding accountant examination qualifications, certification requirements, and criminal history checks remains substantively unchanged, though the formatting and page numbering were updated for the House floor.

Scope change

No substantive change to the bill's scope or applicability; changes are primarily formatting and sponsorship attribution.

TECHNICAL

Added 'and Alvord of the Senate' as a co-sponsor to the bill

Changed header from 'COMMITTEE SUBSTITUTE' to 'HOUSE OF REPRESENTATIVES - FLOOR VERSION'

Updated page numbering and formatting to reflect floor version standards

Proposed Policy Committee Substitute 1 → House Committee Substitute · 5 edits

MODERATE

The bill was amended to replace the entire text with a new version that updates committee substitute formatting, changes the document request number from 12286 to 12948, and adds new educational requirements for CPA certification including 150 semester hours with at least 30 hours in advanced accounting courses plus one year of experience.

Scope change

The bill's scope expanded to include new educational and experience requirements for CPA certification that were not present in the original version.

TECHNICAL

Document request number changed from 12286 to 12948 and page numbering updated

Header changed from 'PROPOSED POLICY COMMITTEE SUBSTITUTE' to 'COMMITTEE SUBSTITUTE' and removed date/time stamp from header

REQUIREMENT

New Section E added requiring applicants to demonstrate one year of experience as defined by Board rule

New educational requirements added specifying 150 semester hours with at least 30 hours in accounting courses above introductory level

TIMELINE

Effective date language modified to remove specific November 1, 2025 date reference, making it 'on or after the effective date of this act'

Enrolled (final version) → Proposed Policy Committee Substitute 1 · 3 edits

MINOR

The bill was amended to replace the entire text with an identical version, resulting in no substantive policy changes. The amendment process appears to have been a technical reformatting exercise rather than a policy modification, as the final text matches the original enrolled version exactly.

TECHNICAL

Removed original bill header and formatting, replaced with committee amendment markup

Added committee amendment header and formatting information

Reformatted the entire bill text but content remains identical to original version

Engrossed → Enrolled (final version) · 6 edits · May 7, 2025

MODERATE

This bill finalizes changes to Oklahoma's CPA licensing requirements, lowering education hours from 150 to 120 semester hours while maintaining a 150-hour requirement for initial certificate issuance, adding an ethics exam requirement, and clarifying experience requirements. The changes streamline education pathways while ensuring candidates meet rigorous standards before practicing.

Scope change

The bill maintains the same scope of applying to CPA licensing in Oklahoma but modifies specific educational and procedural requirements for candidates.

REQUIREMENT

Education requirement for examination candidates reduced from 150 semester hours to 120 semester hours with a baccalaureate degree, effective November 1, 2025.

New requirement for all CPA applicants to complete and pass an ethics examination prescribed by the Board.

Clarified that initial certificate issuance still requires 150 semester hours, creating a two-tier system where 120 hours qualifies for examination but 150 hours is needed for certification.

Added specific experience requirements defining one year of accounting-related work in government, industry, academia, or public practice verified by a licensed professional.

Added provision allowing candidates to take the examination before completing experience requirements, but certification remains contingent on meeting experience requirements.

TIMELINE

Established November 1, 2025 as the effective date for the reduced education hour requirement.

Introduced → Engrossed · 3 edits · May 6, 2025

MINOR

This bill was amended to change its title from 'Introduced' to 'Engrossed' and updated the legislative description to reflect amendments to two different sections of the Oklahoma Accountancy Act (Sections 15.8 and 15.13) instead of just one. The substantive text of the bill content appears unchanged, but the legislative history and scope description were modified to indicate additional statutory amendments.

Scope change

The bill's scope description was expanded to include amendments to Section 15.13 (out-of-state licensees) in addition to Section 15.8, though the actual bill text shown in the diff does not display the Section 15.13 amendments.

TECHNICAL

Changed bill status from 'Introduced' to 'Engrossed' indicating it has passed both chambers with amendments

Updated bill description to reference amendments to both Section 15.8 and Section 15.13 of the Oklahoma Accountancy Act

Reformatted page headers and line numbering to reflect engrossed version with sponsor information from both House and Senate

Professions and occupations; accountant examination; criminal history record; effective date.

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