Oklahoma § 59-15.9 - Issuance of certificate

§ 59-15.9. Issuance of certificate

A. Upon payment of appropriate fees, the Oklahoma Accountancy

Board shall grant a certificate to any individual of good character

who meets the applicable education, experience and testing

requirements provided for in this section and in Sections 15.8 and

15.10 of this title. For purposes of this subsection, good

character means an individual who does not have a history of

dishonest acts as demonstrated by documented evidence and has not

been convicted, pled guilty, or pled nolo contendere to a felony

charge. The Board may refuse to grant a certificate to an applicant

for failure to satisfy the requirement of good character. The Board

shall provide to the denied applicant written notification

specifying grounds for denial of a certificate including failure to

meet the good character criterion. Appeal of the action of the

Board may be made in accordance with the provisions of the

Administrative Procedures Act.

B. The Board shall issue certificates as certified public

accountants to those applicants who have met the qualifications

required by the provisions of the Oklahoma Accountancy Act and the

applicable rules of the Board, and have passed an examination in

accounting, auditing and related subjects as the Board determines

appropriate with such grades that satisfy the Board that each

applicant is competent to practice as a certified public accountant.

C. The Board may make use of the Uniform Certified Public

Accountant Examination and any organization that assists in

providing the examination.

D. An applicant for initial issuance of a certificate pursuant

to this section shall show that the applicant has at least one

hundred fifty (150) semester hours, or the equivalent thereof, of

college education including a baccalaureate or higher degree, or the

equivalent thereof, conferred by a college or university acceptable

to the Board from an accredited four-year college or university in

this state or any other accredited four-year college or university

recognized by the Board. Of the one hundred fifty (150) semester

hours, not less than thirty (30) semester hours, or the equivalent

thereof, shall be in accounting courses above principles of

accounting or introductory accounting. These education requirements

shall have been completed prior to submitting an application to the

Board and within the time frame outlined in this section. A

qualified applicant may take the certified public accountant

examination as allowed in Section 15.8 of this title but shall not

be issued a certificate until the requirements pursuant to this

section and Section 15.8 of this title have been met.

Oklahoma Statutes - Title 59. Professions and Occupations

E. An applicant for initial issuance of a certificate under

this section shall show that the applicant has had one (1) year of

experience. Experience shall be defined by the Board by rule and

shall include providing a type of service or advice involving the

use of accounting, attest, compilation, management advisory,

financial advisory, tax or consulting skills, and be satisfied

through work experience in government, industry, academia or public

practice, all of which shall be verified by a certificate or license

holder or an individual approved by the Board. Upon completion of

the requirements of Section 15.8 of this title, a qualified

applicant for the examination may take the certified public

accountant or public accountant examination prior to earning the

experience required in this subsection, but shall not be issued a

certificate until the experience requirement has been met.

F. Every applicant for the certificate of certified public

accountant shall provide evidence of successful completion of an

ethics examination prescribed by the Board.

G. Every applicant for the certificate of certified public

accountant 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.

H. An individual applying for a certificate as a certified

public accountant must make an application for the certificate

within five (5) years of the date the Board notifies the candidate

that the candidate has successfully passed all sections of the

C.P.A. Examination. If the candidate fails to make an application

for the certificate within five (5) years, the candidate must

provide documentation showing he or she has completed at least one

hundred twenty (120) hours of qualifying continuing public

accountancy education completed within the three-year period

immediately preceding the date the individual applies for

certification. The Board shall establish rules whereby time limits

set for application pursuant to this provision may, upon written

application to the Board, be waived or reduced if the candidate is

called to active military service or becomes incapacitated as a

result of illness or injury or for such other good causes as

determined by the Board on a case-by-case basis.

Added by Laws 1965, c. 188, § 9, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 6, emerg. eff. April 30, 1968; Laws 1992, c.

272, § 10, eff. Sept. 1, 1992; Laws 2002, c. 312, § 6, eff. July 1,

2003; Laws 2004, c. 125, § 9, eff. Nov. 1, 2004; Laws 2009, c. 45, §

5, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 4, eff. July 1,

Oklahoma Statutes - Title 59. Professions and Occupations

2010; Laws 2022, c. 26, § 4, eff. Nov. 1, 2022; Laws 2023, c. 25, §

2, eff. Nov. 1, 2023; Laws 2025, c. 192, § 2, eff. Nov. 1, 2025.