Okla. Stat. tit. 59, § 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.