{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.12a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.12A","heading":"Holders of certificate or license from another state -","body":"Consent to jurisdiction – Compliance with Board rules - State\n\nlicensees practicing in another state.\n\nA. 1. An individual whose principal place of business is not\n\nin this state and who holds a valid certificate or license as a\n\ncertified public accountant or public accountant from any\n\njurisdiction which the Oklahoma Accountancy Board’s designee has\n\nverified to be in substantial equivalence to the certified public\n\naccountant and public accountant licensure requirements of the\n\nAICPA/NASBA Uniform Accountancy Act shall be presumed to have\n\nqualifications substantially equivalent to this state’s requirements\n\nand shall have all the privileges of certificate and license holders\n\nof this state without the need to obtain a certificate, license or\n\npermit required under Sections 15.9, 15.13, 15.14A, 15.15 and 15.15A\n\nof this title. An individual who offers or renders professional\n\nservices, whether in person or by mail, telephone or electronic\n\nmeans, under this section shall be granted practice privileges in\n\nthis state and no notice, fee or submission shall be provided by any\n\nsuch individual. Such an individual shall be subject to the\n\nrequirements in paragraph 3 of this subsection.\n\n2. An individual whose principal place of business is not in\n\nthis state who holds a valid certificate or license as a certified\n\npublic accountant or public accountant from any jurisdiction which\n\nthe Oklahoma Accountancy Board’s designee has not verified to be in\n\nsubstantial equivalence to the certified public accountant licensure\n\nrequirements of the AICPA/NASBA Uniform Accountancy Act shall be\n\npresumed to have qualifications substantially equivalent to this\n\nstate’s requirements and shall have all the privileges of\n\ncertificate and license holders of this state without the need to\n\nobtain a certificate, license or permit required under Sections\n\n15.9, 15.13, 15.14A, 15.15 and 15.15A of this title. Any individual\n\nwho passed the Uniform CPA Examination and holds a valid certificate\n\nor license issued by any other state prior to January 1, 2012, may\n\nbe exempt from the education requirement of the Uniform Accountancy\n\nAct for purposes of this paragraph. An individual who offers or\n\nrenders professional services, whether in person, or by mail,\n\ntelephone or electronic means, under this section, shall be granted\n\npractice privileges in this state and no notice, fee or submission\n\nshall be provided by any such individual. Such an individual shall\n\nbe subject to the requirements in paragraph 3 of this subsection.\n\n3. An individual certificate holder or license holder of\n\nanother jurisdiction exercising the privilege afforded under this\n\nsection, and any firm which employs that certificate holder or\n\nlicense holder hereby simultaneously consent, as a condition of the\n\ngranting of this privilege:\n\na. to the personal and subject matter jurisdiction and\n\ndisciplinary authority of the Board,\n\nb. to comply with the Oklahoma Accountancy Act and the\n\nBoard’s rules,\n\nc. that in the event the certificate holder or license\n\nholder from the jurisdiction of the individual’s\n\nprincipal place of business is no longer valid, the\n\nindividual will cease offering or rendering\n\nprofessional services in this state individually or on\n\nbehalf of a firm, and\n\nd. to the appointment of the state board which issued the\n\ncertificate or license as the agent upon whom process\n\nmay be served in any action or proceeding by the Board\n\nagainst the certificate or license holder.\n\n4. A certified public accounting or public accounting firm that\n\nis not subject to the requirements of paragraph 1 or 2 of subsection\n\nA of Section 15.15 of this title may perform services described in\n\nsubsection 12 of Section 15.1A of this title and other nonattest\n\nprofessional services while using the title “CPA” or “CPA firm” in\n\nthis state without a firm license, permit, or notice to the Board if\ncertified public accounting or public accounting firm that\n\nis not subject to the requirements of paragraph 1 or 2 of subsection\n\nA of Section 15.15 of this title may perform services described in\n\nsubsection 12 of Section 15.1A of this title and other nonattest\n\nprofessional services while using the title “CPA” or “CPA firm” in\n\nthis state without a firm license, permit, or notice to the Board if\n\nthe firm’s practice in this state is performed by an individual who\n\nis licensed in Oklahoma or who has been granted practice privileges\n\nunder paragraph 1 or 2 of this subsection, and the firm can lawfully\n\ndo so where the individuals with practice privileges have their\n\nprincipal place of business.\n\n5. An individual who has been granted practice privileges under\n\nthis section whose attest services described in paragraph 5 of\n\nSection 15.1A of this title may only do so through a firm which\n\nmeets the requirements of paragraph 3 of subsection A of Section\n\n15.15 of this title for exemption from the registration requirements\n\nor which has obtained a registration under Section 15.15 of this\n\ntitle and a permit issued under Section 15.15A of this title.\n\nB. A registrant of this state offering or rendering services or\n\nusing the registrant’s CPA or PA title in another jurisdiction shall\n\nbe subject to disciplinary action in this state for an act committed\n\nin another jurisdiction which would subject the certificate or\n\nlicense holder to discipline in that jurisdiction. The Board shall\n\nbe required to investigate any complaint made by the board of\n\naccountancy of another jurisdiction.","path":["OK Code","Title 59"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os59.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2b1ee91ca8964b8e15355a48db6cc5f6bf15efc1446810f0fc13846ac6e2ed29","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.12","next":"us-ok/okla.-stat.-tit.-59-59-15.13"},"notice":"GroundRules: Original legal text. Not legal advice."}