Oklahoma § 59-15.13 - Issuance of certificate to applicant authorized to

§ 59-15.13. Issuance of certificate to applicant authorized to

practice in another jurisdiction - Reciprocity.

A. The Oklahoma Accountancy Board may issue a certificate to an

applicant who has been authorized to practice public accounting as a

certified public accountant pursuant to the laws of any jurisdiction

if the applicant passed a test administered for the purpose of

authorizing an individual to practice as a certified public

accountant with grades which were equivalent to passing a test for

the same purpose in this state as of the date the applicant

originally passed the examination, and the applicant:

1. Meets the requirements for issuance of a certificate in this

state on the date of making application;

2. Met, on the date the certificate was issued by the other

jurisdiction, the requirements in effect on that date for issuance

of a certificate in this state; or

3. Met, on the date of becoming a candidate in another

jurisdiction, the requirements of becoming a candidate in this

state, except for residency.

B. In the event an applicant does not meet the requirements of

subsection A of this section, but has passed a test administered for

the purpose of authorizing an individual to practice as a certified

public accountant with grades which were equivalent to passing a

test for the same purpose in this state on the date the applicant

passed the examination, the Board may issue a certificate to an

applicant if such applicant has four (4) years of experience

practicing public accounting as a certified public accountant

pursuant to the laws of any jurisdiction. Such experience must have

occurred within the ten (10) years immediately preceding the

application. Experience acceptable to satisfy the requirements of

this subsection shall be determined by standards established by the

Board.

C. An applicant who is seeking a permit to practice under this

section must also provide satisfactory documentation to the Board

that such applicant has met the continuing professional education

requirements, as provided in Section 15.35 of this title, in effect

on the date of the application.

D. The Board may issue a certificate by reciprocity to the

extent required by treaties entered into by the government of the

United States.

E. A fee in the amount equal to the registration fee and permit

fee, if applicable, plus an administrative fee, the total of which

shall not exceed Three Hundred Dollars ($300.00), shall be paid by

an applicant seeking a certificate pursuant to the provisions of

this section. The total amount shall be established by Board rule.

F. On or after July 1, 2005, an applicant for the certificate

of certified public accountant under this section shall provide

Oklahoma Statutes - Title 59. Professions and Occupations

evidence of successful completion of an ethics examination

prescribed by the Board.

G. As an alternative to the requirements of subsection A, B or

C of this section, a certificate holder licensed by another

jurisdiction who establishes the certificate holder's principal

place of business in this state shall request the issuance of a

certificate from the Board prior to establishing such principal

place of business. The Board shall issue a certificate to such

person who obtains from the NASBA National Qualification Appraisal

Service verification that such individual's CPA qualifications are

substantially equivalent to the CPA licensure requirements of the

AICPA/NASBA Uniform Accountancy Act.

H. An applicant for the certificate of certified public

accountant under this section shall submit to a national criminal

history record check in accordance with Section 150.9 of Title 74 of

the Oklahoma Statutes. Results of national criminal history record

checks shall be provided to the Oklahoma Accountancy Board by the

Oklahoma State Bureau of Investigation. Criminal history record

check results are confidential and shall not be disseminated outside

the Oklahoma Accountancy Board. The costs associated with the

national criminal history record check shall be paid by the

applicant.

Added by Laws 1965, c. 188, § 13, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 10, emerg. eff. April 30, 1968; Laws 1992,

c. 272, § 15, eff. Sept. 1, 1992; Laws 2002, c. 312, § 9, eff. Nov.

1, 2002; Laws 2004, c. 125, § 15, eff. Nov. 1, 2004; Laws 2009, c.

45, § 10, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 7, eff.

July 1, 2010; Laws 2022, c. 26, § 6, eff. Nov. 1, 2022; Laws 2025,

c. 192, § 3, eff. Nov. 1, 2025.

§59-15.13A. Issuance of certificate to applicant authorized to

practice in foreign country - Reciprocity.

A. The Board shall issue a certificate to a holder of a

substantially equivalent designation issued by a foreign country,

provided that:

1. The foreign authority which granted the designation makes

similar provision to allow a registrant who holds a valid

certificate issued by this state to obtain such foreign authority's

comparable designation;

2. The designation:

a.

was duly issued by an authority of a foreign country

which regulates the practice of public accounting and

has not expired or been revoked or suspended,

b.

entitles the holder to issue reports upon financial

statements, and

Oklahoma Statutes - Title 59. Professions and Occupations

c.

was issued upon the basis of substantially equivalent

educational, examination and experience requirements

established by the foreign authority or by law; and

3. The applicant:

a.

received the designation based on educational and

examination standards substantially equivalent to

those in effect in this state at the time the foreign

designation was granted,

b.

completed an experience requirement substantially

equivalent to the requirement set out under the

Oklahoma Accountancy Act in the foreign country which

granted the foreign designation or has completed four

(4) years of professional experience in this state, or

satisfies equivalent requirements prescribed by the

Board by rule within the ten (10) years immediately

preceding the application,

c.

passed a uniform qualifying examination in national

standards acceptable to the Board, and

d.

is of good character.

An applicant for the certificate of certified public accountant

under this section shall submit to a national criminal history

record check. The costs associated with the national criminal

history record check shall be paid by the applicant.

B. An applicant under subsection A of this section shall in the

application list all jurisdictions, foreign and domestic, in which

the applicant has applied for or holds a designation to practice

public accounting, and each holder of a certificate issued under

this subsection shall notify the Board in writing, within thirty

(30) days after its occurrence, of any issuance, denial, revocation

or suspension of a designation or commencement of disciplinary or

enforcement action by any jurisdiction.

Added by Laws 2004, c. 125, § 16, eff. Nov. 1, 2004. Amended by

Laws 2009, c. 45, § 11, emerg. eff. April 14, 2009; Laws 2022, c.

26, § 7, eff. Nov. 1, 2022.