{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.13a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.13A","heading":"Issuance of certificate to applicant authorized to","body":"practice in foreign country - Reciprocity.\n\nA. The Board shall issue a certificate to a holder of a\n\nsubstantially equivalent designation issued by a foreign country,\n\nprovided that:\n\n1. The foreign authority which granted the designation makes\n\nsimilar provision to allow a registrant who holds a valid\n\ncertificate issued by this state to obtain such foreign authority's\n\ncomparable designation;\n\n2. The designation:\n\na. was duly issued by an authority of a foreign country\n\nwhich regulates the practice of public accounting and\n\nhas not expired or been revoked or suspended,\n\nb. entitles the holder to issue reports upon financial\n\nstatements, and\n\nc. was issued upon the basis of substantially equivalent\n\neducational, examination and experience requirements\n\nestablished by the foreign authority or by law; and\n\n3. The applicant:\n\na. received the designation based on educational and\n\nexamination standards substantially equivalent to\n\nthose in effect in this state at the time the foreign\n\ndesignation was granted,\n\nb. completed an experience requirement substantially\n\nequivalent to the requirement set out under the\n\nOklahoma Accountancy Act in the foreign country which\n\ngranted the foreign designation or has completed four\n\n(4) years of professional experience in this state, or\n\nsatisfies equivalent requirements prescribed by the\n\nBoard by rule within the ten (10) years immediately\n\npreceding the application,\n\nc. passed a uniform qualifying examination in national\n\nstandards acceptable to the Board, and\n\nd. is of good character.\n\nAn applicant for the certificate of certified public accountant\n\nunder this section shall submit to a national criminal history\n\nrecord check. The costs associated with the national criminal\n\nhistory record check shall be paid by the applicant.\n\nB. An applicant under subsection A of this section shall in the\n\napplication list all jurisdictions, foreign and domestic, in which\n\nthe applicant has applied for or holds a designation to practice\n\npublic accounting, and each holder of a certificate issued under\n\nthis subsection shall notify the Board in writing, within thirty\n\n(30) days after its occurrence, of any issuance, denial, revocation\n\nor suspension of a designation or commencement of disciplinary or\n\nenforcement action by any 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":"a113f9d1064ed090bfd038dba7bba4d904e9fabc4c4ecbc76fed44109fae5e4e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.13","next":"us-ok/okla.-stat.-tit.-59-59-15.14"},"notice":"GroundRules: Original legal text. Not legal advice."}