Okla. Stat. tit. 59, § 59-15.15C: Services provided by unregistered firm

It shall not be a violation of the Oklahoma Accountancy Act for

a firm which is not registered under Section 15.15 of this title and

does not hold a valid permit under Section 15.15A of this title and

which does not have an office in this state to provide its

professional services in this state so long as it complies with the

requirements of paragraph 4 of subsection A of Section 15.12A of

this title or meets the requirements of paragraph 3 of subsection A

of Section 15.15 this title, whichever is applicable.