{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.13","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.13","heading":"Issuance of certificate to applicant authorized to","body":"practice in another jurisdiction - Reciprocity.\n\nA. The Oklahoma Accountancy Board may issue a certificate to an\n\napplicant who has been authorized to practice public accounting as a\n\ncertified public accountant pursuant to the laws of any jurisdiction\n\nif the applicant passed a test administered for the purpose of\n\nauthorizing an individual to practice as a certified public\n\naccountant with grades which were equivalent to passing a test for\n\nthe same purpose in this state as of the date the applicant\n\noriginally passed the examination, and the applicant:\n\n1. Meets the requirements for issuance of a certificate in this\n\nstate on the date of making application;\n\n2. Met, on the date the certificate was issued by the other\n\njurisdiction, the requirements in effect on that date for issuance\n\nof a certificate in this state; or\n\n3. Met, on the date of becoming a candidate in another\n\njurisdiction, the requirements of becoming a candidate in this\n\nstate, except for residency.\n\nB. In the event an applicant does not meet the requirements of\n\nsubsection A of this section, but has passed a test administered for\n\nthe purpose of authorizing an individual to practice as a certified\n\npublic accountant with grades which were equivalent to passing a\n\ntest for the same purpose in this state on the date the applicant\n\npassed the examination, the Board may issue a certificate to an\n\napplicant if such applicant has four (4) years of experience\n\npracticing public accounting as a certified public accountant\n\npursuant to the laws of any jurisdiction. Such experience must have\n\noccurred within the ten (10) years immediately preceding the\n\napplication. Experience acceptable to satisfy the requirements of\n\nthis subsection shall be determined by standards established by the\n\nBoard.\n\nC. An applicant who is seeking a permit to practice under this\n\nsection must also provide satisfactory documentation to the Board\n\nthat such applicant has met the continuing professional education\n\nrequirements, as provided in Section 15.35 of this title, in effect\n\non the date of the application.\n\nD. The Board may issue a certificate by reciprocity to the\n\nextent required by treaties entered into by the government of the\n\nUnited States.\n\nE. A fee in the amount equal to the registration fee and permit\n\nfee, if applicable, plus an administrative fee, the total of which\n\nshall not exceed Three Hundred Dollars ($300.00), shall be paid by\n\nan applicant seeking a certificate pursuant to the provisions of\n\nthis section. The total amount shall be established by Board rule.\n\nF. On or after July 1, 2005, an applicant for the certificate\n\nof certified public accountant under this section shall provide\n\nevidence of successful completion of an ethics examination\n\nprescribed by the Board.\n\nG. As an alternative to the requirements of subsection A, B or\n\nC of this section, a certificate holder licensed by another\n\njurisdiction who establishes the certificate holder's principal\n\nplace of business in this state shall request the issuance of a\n\ncertificate from the Board prior to establishing such principal\n\nplace of business. The Board shall issue a certificate to such\n\nperson who obtains from the NASBA National Qualification Appraisal\n\nService verification that such individual's CPA qualifications are\n\nsubstantially equivalent to the CPA licensure requirements of the\n\nAICPA/NASBA Uniform Accountancy Act.\n\nH. An applicant for the certificate of certified public\n\naccountant under this section shall submit to a national criminal\n\nhistory record check in accordance with Section 150.9 of Title 74 of\n\nthe Oklahoma Statutes. Results of national criminal history record\n\nchecks shall be provided to the Oklahoma Accountancy Board by the\n\nOklahoma State Bureau of Investigation. Criminal history record\n\ncheck results are confidential and shall not be disseminated outside\n\nthe Oklahoma Accountancy Board. The costs associated with the\nistory record check in accordance with Section 150.9 of Title 74 of\n\nthe Oklahoma Statutes. Results of national criminal history record\n\nchecks shall be provided to the Oklahoma Accountancy Board by the\n\nOklahoma State Bureau of Investigation. Criminal history record\n\ncheck results are confidential and shall not be disseminated outside\n\nthe Oklahoma Accountancy Board. The costs associated with the\n\nnational criminal history record check shall be paid by the\n\napplicant.","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":"478130ea8e6fad9ec0444e7a061b6b2afc8a6cdb3c0dbb770cf4812fce590f91","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.12a","next":"us-ok/okla.-stat.-tit.-59-59-15.13a"},"notice":"GroundRules: Original legal text. Not legal advice."}