Rebecca McCarthy Fowler received her Bachelor of Business Administration degree in Accounting from the University of Houston in 1978, and her law degree in 1989 from the University of Tulsa College of Law, graduating with highest honors. While in law school, Ms. Fowler was an Editor of the Tulsa Law Journal, a University Scholarship recipient, and a member of the American Inns of Court and the Order of the Curule Chair.

Ms. Fowler's practice is concentrated in civil litigation with emphasis in tax and employment matters. She is admitted to all state and federal courts in the State of Oklahoma, as well as the United States Courts of Appeal for the Fifth, Seventh, Tenth and Eleventh Circuits, and the Supreme Court of the United States. In addition, Ms. Fowler practices before the Oklahoma Tax Commission in a variety of tax matters. She is co-author of the Oklahoma section of the ABA Sales and Use Tax Handbook, and serves on the Oklahoma Bar Association State Tax Legislative and Regulatory Review Committee. Ms. Fowler also advises employers on a broad range of employment issues and represents employers in discrimination and other charges before administrative agencies and in state and federal court. She is a regular contributing author to the Oklahoma Employment Law Letter and a frequent lecturer on employment law topics.

Ms. Fowler is active in various civic and professional organizations, having served as President of Camp Fire Boys and Girls of Green Country, a Director of the Tulsa Chapter of the American Red Cross, a Director of Riverfield Country Day School, and Treasurer of Tulsa Women Lawyers Association, Inc.