Okla. Stat. tit. 59, § 59-15.13

practice in another jurisdiction - Reciprocity.

A. The Oklahoma Accountancy Board may issue a certificate to an

applicant who has been authorized to practice public accounting as a

certified public accountant pursuant to the laws of any jurisdiction

if the applicant passed a test administered for the purpose of

authorizing an individual to practice as a certified public

accountant with grades which were equivalent to passing a test for

the same purpose in this state as of the date the applicant

originally passed the examination, and the applicant:

1. Meets the requirements for issuance of a certificate in this

state on the date of making application;

2. Met, on the date the certificate was issued by the other

jurisdiction, the requirements in effect on that date for issuance

of a certificate in this state; or

3. Met, on the date of becoming a candidate in another

jurisdiction, the requirements of becoming a candidate in this

state, except for residency.

B. In the event an applicant does not meet the requirements of

subsection A of this section, but has passed a test administered for

the purpose of authorizing an individual to practice as a certified

public accountant with grades which were equivalent to passing a

test for the same purpose in this state on the date the applicant

passed the examination, the Board may issue a certificate to an

applicant if such applicant has four (4) years of experience

practicing public accounting as a certified public accountant

pursuant to the laws of any jurisdiction. Such experience must have

occurred within the ten (10) years immediately preceding the

application. Experience acceptable to satisfy the requirements of

this subsection shall be determined by standards established by the

Board.

C. An applicant who is seeking a permit to practice under this

section must also provide satisfactory documentation to the Board

that such applicant has met the continuing professional education

requirements, as provided in Section 15.35 of this title, in effect

on the date of the application.

D. The Board may issue a certificate by reciprocity to the

extent required by treaties entered into by the government of the

United States.

E. A fee in the amount equal to the registration fee and permit

fee, if applicable, plus an administrative fee, the total of which

shall not exceed Three Hundred Dollars ($300.00), shall be paid by

an applicant seeking a certificate pursuant to the provisions of

this section. The total amount shall be established by Board rule.

F. On or after July 1, 2005, an applicant for the certificate

of certified public accountant under this section shall provide

Oklahoma Statutes - Title 59. Professions and Occupations Page 67

evidence of successful completion of an ethics examination

prescribed by the Board.

G. As an alternative to the requirements of subsection A, B or

C of this section, a certificate holder licensed by another

jurisdiction who establishes the certificate holder's principal

place of business in this state shall request the issuance of a

certificate from the Board prior to establishing such principal

place of business. The Board shall issue a certificate to such

person who obtains from the NASBA National Qualification Appraisal

Service verification that such individual's CPA qualifications are

substantially equivalent to the CPA licensure requirements of the

AICPA/NASBA Uniform Accountancy Act.

H. An applicant for the certificate of certified public

accountant under this section shall submit to a national criminal

history record check in accordance with Section 150.9 of Title 74 of

the Oklahoma Statutes. Results of national criminal history record

checks shall be provided to the Oklahoma Accountancy Board by the

Oklahoma State Bureau of Investigation. Criminal history record

check results are confidential and shall not be disseminated outside

the Oklahoma Accountancy Board. The costs associated with the
istory record check in accordance with Section 150.9 of Title 74 of

the Oklahoma Statutes. Results of national criminal history record

checks shall be provided to the Oklahoma Accountancy Board by the

Oklahoma State Bureau of Investigation. Criminal history record

check results are confidential and shall not be disseminated outside

the Oklahoma Accountancy Board. The costs associated with the

national criminal history record check shall be paid by the

applicant.