{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.9","heading":"Issuance of certificate","body":"A. Upon payment of appropriate fees, the Oklahoma Accountancy\n\nBoard shall grant a certificate to any individual of good character\n\nwho meets the applicable education, experience and testing\n\nrequirements provided for in this section and in Sections 15.8 and\n\n15.10 of this title. For purposes of this subsection, good\n\ncharacter means an individual who does not have a history of\n\ndishonest acts as demonstrated by documented evidence and has not\n\nbeen convicted, pled guilty, or pled nolo contendere to a felony\n\ncharge. The Board may refuse to grant a certificate to an applicant\n\nfor failure to satisfy the requirement of good character. The Board\n\nshall provide to the denied applicant written notification\n\nspecifying grounds for denial of a certificate including failure to\n\nmeet the good character criterion. Appeal of the action of the\n\nBoard may be made in accordance with the provisions of the\n\nAdministrative Procedures Act.\n\nB. The Board shall issue certificates as certified public\n\naccountants to those applicants who have met the qualifications\n\nrequired by the provisions of the Oklahoma Accountancy Act and the\n\napplicable rules of the Board, and have passed an examination in\n\naccounting, auditing and related subjects as the Board determines\n\nappropriate with such grades that satisfy the Board that each\n\napplicant is competent to practice as a certified public accountant.\n\nC. The Board may make use of the Uniform Certified Public\n\nAccountant Examination and any organization that assists in\n\nproviding the examination.\n\nD. An applicant for initial issuance of a certificate pursuant\n\nto this section shall show that the applicant has at least one\n\nhundred fifty (150) semester hours, or the equivalent thereof, of\n\ncollege education including a baccalaureate or higher degree, or the\n\nequivalent thereof, conferred by a college or university acceptable\n\nto the Board from an accredited four-year college or university in\n\nthis state or any other accredited four-year college or university\n\nrecognized by the Board. Of the one hundred fifty (150) semester\n\nhours, not less than thirty (30) semester hours, or the equivalent\n\nthereof, shall be in accounting courses above principles of\n\naccounting or introductory accounting. These education requirements\n\nshall have been completed prior to submitting an application to the\n\nBoard and within the time frame outlined in this section. A\n\nqualified applicant may take the certified public accountant\n\nexamination as allowed in Section 15.8 of this title but shall not\n\nbe issued a certificate until the requirements pursuant to this\n\nsection and Section 15.8 of this title have been met.\n\nE. An applicant for initial issuance of a certificate under\n\nthis section shall show that the applicant has had one (1) year of\n\nexperience. Experience shall be defined by the Board by rule and\n\nshall include providing a type of service or advice involving the\n\nuse of accounting, attest, compilation, management advisory,\n\nfinancial advisory, tax or consulting skills, and be satisfied\n\nthrough work experience in government, industry, academia or public\n\npractice, all of which shall be verified by a certificate or license\n\nholder or an individual approved by the Board. Upon completion of\n\nthe requirements of Section 15.8 of this title, a qualified\n\napplicant for the examination may take the certified public\n\naccountant or public accountant examination prior to earning the\n\nexperience required in this subsection, but shall not be issued a\n\ncertificate until the experience requirement has been met.\n\nF. Every applicant for the certificate of certified public\n\naccountant shall provide evidence of successful completion of an\n\nethics examination prescribed by the Board.\n\nG. Every applicant for the certificate of certified public\n\naccountant shall submit to a national criminal history record check\n\nin accordance with Section 150.9 of Title 74 of the Oklahoma\ne experience requirement has been met.\n\nF. Every applicant for the certificate of certified public\n\naccountant shall provide evidence of successful completion of an\n\nethics examination prescribed by the Board.\n\nG. Every applicant for the certificate of certified public\n\naccountant shall submit to a national criminal history record check\n\nin accordance with Section 150.9 of Title 74 of the Oklahoma\n\nStatutes. Results of national criminal history record checks shall\n\nbe provided to the Oklahoma Accountancy Board by the Oklahoma State\n\nBureau of Investigation. Criminal history record check results are\n\nconfidential and shall not be disseminated outside the Oklahoma\n\nAccountancy Board. The costs associated with the national criminal\n\nhistory record check shall be paid by the applicant.\n\nH. An individual applying for a certificate as a certified\n\npublic accountant must make an application for the certificate\n\nwithin five (5) years of the date the Board notifies the candidate\n\nthat the candidate has successfully passed all sections of the\n\nC.P.A. Examination. If the candidate fails to make an application\n\nfor the certificate within five (5) years, the candidate must\n\nprovide documentation showing he or she has completed at least one\n\nhundred twenty (120) hours of qualifying continuing public\n\naccountancy education completed within the three-year period\n\nimmediately preceding the date the individual applies for\n\ncertification. The Board shall establish rules whereby time limits\n\nset for application pursuant to this provision may, upon written\n\napplication to the Board, be waived or reduced if the candidate is\n\ncalled to active military service or becomes incapacitated as a\n\nresult of illness or injury or for such other good causes as\n\ndetermined by the Board on a case-by-case basis.","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":"a64497be40416f64927ee6b0db361508c36e5c380c2eb98b50b21e604d7caec5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.8","next":"us-ok/okla.-stat.-tit.-59-59-1501"},"notice":"GroundRules: Original legal text. Not legal advice."}