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

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The Senate version of HB 2736 modifies Oklahoma's CPA licensing requirements by increasing education thresholds, clarifying criminal background check responsibilities, and adding appeal procedures for denied applicants. These changes aim to standardize CPA qualifications and strengthen ethical standards for accountants.

Scope change

The bill's scope remains focused on CPA licensing qualifications, but eligibility criteria have been tightened with higher education requirements.

REQUIREMENT

Education requirements for CPA candidates increased from 120 semester hours to 150 semester hours for initial certification, with 30 hours specifically in accounting courses above introductory levels.

Added specific requirement that CPA candidates must be Oklahoma residents immediately prior to application, with criminal history search costs borne by the applicant.

ENFORCEMENT

New appeal process established for applicants denied certification, allowing appeals through the Administrative Procedures Act with written notification of denial grounds.

DEFINITION

Clarified 'good character' definition to explicitly exclude individuals convicted of felonies, pled guilty, or pled nolo contendere to felony charges.

TIMELINE

Added specific effective date of November 1, 2025 for new examination requirements.

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill text was reformatted from a 'Committee Substitute' version to a 'Floor Version' for the House of Representatives. The substantive legislative content regarding accountant examination qualifications, criminal history checks, and certification requirements remains unchanged. The primary difference is the document header and page numbering format, which reflects the bill's progression through the legislative process.

Scope change

No substantive change to the bill's scope or applicability; this is a formatting update for the House floor version.

TECHNICAL

Header changed from 'Committee Substitute' to 'House of Representatives - Floor Version' with updated page numbering and formatting.

Page layout and line numbering were restructured to match standard House floor document formatting.

REQUIREMENT

All substantive provisions regarding accountant qualifications, fees, education requirements, and criminal history checks remain identical.

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

MINOR

The bill was amended to replace the entire text with a nearly identical version, primarily changing formatting and layout rather than substantive policy. The core requirements for CPA examination qualifications, criminal history checks, and certification criteria remain unchanged.

TECHNICAL

Formatting and layout changes including header information, committee amendment notation, and page numbering were updated from enrolled version to proposed policy committee substitute format.

Committee amendment header and reading clerk signature lines were added to document the legislative process.

Original enrolled bill header information including 'ENROLLED HOUSE' and Senate sponsor designation were removed.

Introduced → Engrossed · 3 edits · May 6, 2025

MINOR

The bill was amended from its introduced version to its engrossed version, primarily involving formatting changes and a significant revision to the legislative description. The substantive content of the bill regarding Oklahoma CPA certification requirements appears unchanged, though the bill's scope description was expanded to include amendments to Section 15.13 regarding out-of-state licensees, which was not present in the introduced version.

Scope change

The bill's stated scope was expanded to include amendments to Section 15.13 concerning out-of-state licensees, which was not mentioned in the introduced version.

TECHNICAL

Header formatting changed from 'Introduced' to 'Engrossed House' with updated bill number formatting and sponsor attribution.

Page numbering and formatting markers were updated to reflect the engrossed version status.

SCOPE

The bill's legislative description was expanded to include amendments to Section 15.13 regarding out-of-state licensees, which was not present in the introduced version.

Proposed Policy Committee Substitute 1 → House Committee Substitute · 3 edits

MINOR

The bill was amended to replace the entire text with a revised version that updates the committee designation from 'Proposed Policy' to 'Committee Substitute' and reorganizes the content structure. The substantive policy content regarding CPA examination requirements and fees appears largely unchanged, though some formatting and section numbering adjustments were made.

TECHNICAL

Changed document title from 'PROPOSED POLICY COMMITTEE SUBSTITUTE' to 'COMMITTEE SUBSTITUTE' and updated request number from 12286 to 12948

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

Reorganized section numbering and formatting throughout the document while maintaining the same substantive requirements for CPA certification

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

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