Oklahoma § 59-15.12 - Employees and assistants without certification or

§ 59-15.12. Employees and assistants without certification or

permit.

An individual who is not a certified public accountant or public

accountant in any jurisdiction may serve as an employee of a firm

composed of certified public accountants or public accountants

holding a valid permit. Such employee or assistant shall not issue

any accounting or financial statements over the employee’s or

assistant’s name.

Added by Laws 1965, c. 188, § 12, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 9, emerg. eff. April 30, 1968; Laws 1992, c.

Oklahoma Statutes - Title 59. Professions and Occupations

272, § 14, eff. Sept. 1, 1992; Laws 2002, c. 312, § 7, eff. Nov. 1,

2002; Laws 2004, c. 125, § 13, eff. Nov. 1, 2004; Laws 2009, c. 45,

§ 8, emerg. eff. April 14, 2009.

§59-15.12A. Holders of certificate or license from another state Consent to jurisdiction – Compliance with Board rules - State

licensees practicing in another state.

A. 1. An individual whose principal place of business is not

in this state and who holds a valid certificate or license as a

certified public accountant or public accountant from any

jurisdiction which the Oklahoma Accountancy Board’s designee has

verified to be in substantial equivalence to the certified public

accountant and public accountant licensure requirements of the

AICPA/NASBA Uniform Accountancy Act shall be presumed to have

qualifications substantially equivalent to this state’s requirements

and shall have all the privileges of certificate and license holders

of this state without the need to obtain a certificate, license or

permit required under Sections 15.9, 15.13, 15.14A, 15.15 and 15.15A

of this title. An individual who offers or renders professional

services, whether in person or by mail, telephone or electronic

means, under this section shall be granted practice privileges in

this state and no notice, fee or submission shall be provided by any

such individual. Such an individual shall be subject to the

requirements in paragraph 3 of this subsection.

2. An individual whose principal place of business is not in

this state who holds a valid certificate or license as a certified

public accountant or public accountant from any jurisdiction which

the Oklahoma Accountancy Board’s designee has not verified to be in

substantial equivalence to the certified public accountant licensure

requirements of the AICPA/NASBA Uniform Accountancy Act shall be

presumed to have qualifications substantially equivalent to this

state’s requirements and shall have all the privileges of

certificate and license holders of this state without the need to

obtain a certificate, license or permit required under Sections

15.9, 15.13, 15.14A, 15.15 and 15.15A of this title. Any individual

who passed the Uniform CPA Examination and holds a valid certificate

or license issued by any other state prior to January 1, 2012, may

be exempt from the education requirement of the Uniform Accountancy

Act for purposes of this paragraph. An individual who offers or

renders professional services, whether in person, or by mail,

telephone or electronic means, under this section, shall be granted

practice privileges in this state and no notice, fee or submission

shall be provided by any such individual. Such an individual shall

be subject to the requirements in paragraph 3 of this subsection.

3. An individual certificate holder or license holder of

another jurisdiction exercising the privilege afforded under this

section, and any firm which employs that certificate holder or

Oklahoma Statutes - Title 59. Professions and Occupations

license holder hereby simultaneously consent, as a condition of the

granting of this privilege:

a.

to the personal and subject matter jurisdiction and

disciplinary authority of the Board,

b.

to comply with the Oklahoma Accountancy Act and the

Board’s rules,

c.

that in the event the certificate holder or license

holder from the jurisdiction of the individual’s

principal place of business is no longer valid, the

individual will cease offering or rendering

professional services in this state individually or on

behalf of a firm, and

d.

to the appointment of the state board which issued the

certificate or license as the agent upon whom process

may be served in any action or proceeding by the Board

against the certificate or license holder.

4. A certified public accounting or public accounting firm that

is not subject to the requirements of paragraph 1 or 2 of subsection

A of Section 15.15 of this title may perform services described in

subsection 12 of Section 15.1A of this title and other nonattest

professional services while using the title “CPA” or “CPA firm” in

this state without a firm license, permit, or notice to the Board if

the firm’s practice in this state is performed by an individual who

is licensed in Oklahoma or who has been granted practice privileges

under paragraph 1 or 2 of this subsection, and the firm can lawfully

do so where the individuals with practice privileges have their

principal place of business.

5. An individual who has been granted practice privileges under

this section whose attest services described in paragraph 5 of

Section 15.1A of this title may only do so through a firm which

meets the requirements of paragraph 3 of subsection A of Section

15.15 of this title for exemption from the registration requirements

or which has obtained a registration under Section 15.15 of this

title and a permit issued under Section 15.15A of this title.

B. A registrant of this state offering or rendering services or

using the registrant’s CPA or PA title in another jurisdiction shall

be subject to disciplinary action in this state for an act committed

in another jurisdiction which would subject the certificate or

license holder to discipline in that jurisdiction. The Board shall

be required to investigate any complaint made by the board of

accountancy of another jurisdiction.

Added by Laws 2002, c. 312, § 8, eff. Nov. 1, 2002. Amended by Laws

2004, c. 125, § 14, eff. Nov. 1, 2004; Laws 2009, c. 45, § 9, emerg.

eff. April 14, 2009; Laws 2010, c. 85, § 6, eff. July 1, 2010; Laws

2011, c. 150, § 1; Laws 2023, c. 26, § 3, eff. Nov. 1, 2023.

Oklahoma Statutes - Title 59. Professions and Occupations