Okla. Stat. tit. 59, § 59-15.13A

practice in foreign country - Reciprocity.

A. The Board shall issue a certificate to a holder of a

substantially equivalent designation issued by a foreign country,

provided that:

1. The foreign authority which granted the designation makes

similar provision to allow a registrant who holds a valid

certificate issued by this state to obtain such foreign authority's

comparable designation;

2. The designation:

a. was duly issued by an authority of a foreign country

which regulates the practice of public accounting and

has not expired or been revoked or suspended,

b. entitles the holder to issue reports upon financial

statements, and

Oklahoma Statutes - Title 59. Professions and Occupations Page 68

c. was issued upon the basis of substantially equivalent

educational, examination and experience requirements

established by the foreign authority or by law; and

3. The applicant:

a. received the designation based on educational and

examination standards substantially equivalent to

those in effect in this state at the time the foreign

designation was granted,

b. completed an experience requirement substantially

equivalent to the requirement set out under the

Oklahoma Accountancy Act in the foreign country which

granted the foreign designation or has completed four

(4) years of professional experience in this state, or

satisfies equivalent requirements prescribed by the

Board by rule within the ten (10) years immediately

preceding the application,

c. passed a uniform qualifying examination in national

standards acceptable to the Board, and

d. is of good character.

An applicant for the certificate of certified public accountant

under this section shall submit to a national criminal history

record check. The costs associated with the national criminal

history record check shall be paid by the applicant.

B. An applicant under subsection A of this section shall in the

application list all jurisdictions, foreign and domestic, in which

the applicant has applied for or holds a designation to practice

public accounting, and each holder of a certificate issued under

this subsection shall notify the Board in writing, within thirty

(30) days after its occurrence, of any issuance, denial, revocation

or suspension of a designation or commencement of disciplinary or

enforcement action by any jurisdiction.