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OSCPA, AICPA, NASBA and the OAB: What You Need To Know
1. OSCPA, AICPA, OAB & NASBA: What You Need to Know Sara Lorenzen Lockhart, OSCPA Membership Manager
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Hinweis der Redaktion
Just restructured memberships. 81.39 PERCENT MAJORITY TO MODERNIZE THE AICPA'S ADMISSION REQUIREMENTS TO ALLOW MORE PEOPLE TO JOIN THE INSTITUTE, EVEN IF THEY NO LONGER PRACTICE ACCOUNTING OR WERE NEVER PRACTITIONERS. WITH THE MEMBERSHIP’S APPROVAL, INDIVIDUALS NOW MAY JOIN THE AICPA IF THEY MEET AT LEAST ONE OF THE FOLLOWING CRITERIA: • THEY HOLD A VALID, UNREVOKED CPA CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY; • THEY AT ANY TIME POSSESSED A VALID CPA CERTIFICATE AND THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION (FOR EXAMPLE, THEY ALLOWED THE CERTIFICATE TO LAPSE BECAUSE THEY CEASED TO PROVIDE PUBLIC-ACCOUNTING SERVICES AND, THEREFORE, WERE NO LONGER REQUIRED BY STATE BOARDS OF ACCOUNTANCY TO MAINTAIN LICENSURE); AND, • THEY PASSED THE CPA EXAMINATION, FULFILLED THE EDUCATION AND EXPERIENCE REQUIREMENTS OF THE UAA FOR CPA CERTIFICATION AND ARE OF GOOD MORAL CHARACTER, BUT NEVER SOUGHT A RIGHT TO PRACTICE; THE UAA REQUIRES 150 HOURS OF EDUCATION, A PASSING SCORE ON THE UNIFORM CPA EXAMINATION AND AT LEAST ONE YEAR OF RELEVANT EXPERIENCE. LATE DECEMBER.
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1:Complete and file the “Application for Qualification” with the Oklahoma Accountancy Board. This form determines your eligibility to become a candidate. Official transcripts, a photograph and a $50 fee are required with each application. 2. complete the “Candidate for Examination Application” and file it with the OAB. EACH application requires a $50 fee . You may apply for up to four sections of the exam with each application. You may apply and sit for each section individually and in any order. If you do not sit for an exam section within 18 months of your initial approval, your candidacy will become inactive. 3. All of your fees must be paid to NASBA before you can schedule any one part of your examination. 4. To schedule a section, visit www.prometric.com/cpa and receive an e-mail confirmation, or call the Prometric Candidate Services Contact Center (800) 580-9648. at any one of the Prometric sites located within the 54 CPA Exam jurisdictions. You must have your NTS when scheduling your exam. allow at least six full business days between scheduling and taking the exam. To receive your first choice, recommended at least 45 days before test date . Be prepared with a second and third preferred time and date. 2 Centers OKC and Tulsa 5. arrive 30 minutes before your scheduled exam time. If you are more than 30 minutes late, you will be considered a no-show . You will not receive a refund. • bring your NTS, which contains required log-in information. • two forms ID. The primary form of ID must be government-issued and include a recent photo and signature (e.g., driver’s license.) The second form of ID must have a signature (e.g., credit card). • Your name must match exactly on your application, NTS and both forms of ID. • A digital photo and biometric fingerprint will be taken at the test center. 6. 1800 hours of work experience: verified by a CPA, PA or other individual who is approved by the Oklahoma Accountancy Board. Your experience may be obtained up to four years prior: Start with Experience Verification Form. 7. Professional Ethics: The AICPA’s Comprehensive Course with a grade of 90 or above.
