1. A.

   1. 1. An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant or public accountant from any jurisdiction shall have all the privileges of certificate and license holders of this state without the need to obtain a certificate, license or permit required under Sections 15.9, 15.13, and 15.14A of this title, provided that the individual has passed the Uniform Certified Public Accountant Examination and that, at the time of initial licensure, the individual showed evidence of having met one of the following requirements:

      1. a. a post-baccalaureate degree with a concentration in accounting or an equivalent, and not less than one (1) year of work experience, both as defined in Board rule,
      2. b. a baccalaureate degree plus an additional thirty (30) semester credit hours with a concentration in accounting or an equivalent and not less than one (1) year of work experience, both as defined in Board rule, or

      3. c. a baccalaureate degree including an accounting concentration or an equivalent and not less than two (2) years of work experience, both as defined in Board rule.

         An individual who offers or renders professional services, whether in person or by mail, telephone or electronic means, under this section shall be granted practice privileges in this state and no notice, fee or submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph 3 of this subsection.

   2. 2. An individual whose principal place of business is not in this state, who holds, and as of December 31, 2025, held a valid certificate or license as a certified public accountant or public accountant from any jurisdiction, and who, and as of such date, had practice privileges in this state pursuant to this section, shall continue to have all the privileges of licensees in this state without the need to obtain a certificate, license or permit required under Sections 15.9, 15.13, and 15.14A of this title. An individual who offers or renders professional services, whether in person, or by mail, telephone or electronic means, under this section, shall be granted practice privileges in this state and no notice, fee or submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph 3 of this subsection.

   3. 3. An individual certificate holder or license holder of another jurisdiction exercising the privilege afforded under this section, and any firm which employs that certificate holder or license holder hereby simultaneously consent, as a condition of the granting of this privilege:

      1. a. to the personal and subject matter jurisdiction and disciplinary authority of the Board,
      2. b. to comply with the Oklahoma Accountancy Act and the Board's rules,
      3. c. that in the event the certificate holder or license holder from the jurisdiction of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually or on behalf of a firm, and
      4. d. to the appointment of the state board which issued the certificate or license as the agent upon whom process may be served in any action or proceeding by the Board against the certificate or license holder.
   4. 4. A certified public accounting or public accounting firm that is not subject to the requirements of paragraph 1 or 2 of subsection A of Section 15.15 of this title may perform services described in subsection 12 of Section 15.1A of this title and other nonattest professional services while using the title "CPA" or "CPA firm" in this state without a firm license, permit, or notice to the Board if the firm's practice in this state is performed by an individual who is licensed in Oklahoma or who has been granted practice privileges under paragraph 1 or 2 of this subsection, and the firm can lawfully do so where the individuals with practice privileges have their principal place of business.
   5. 5. An individual who has been granted practice privileges under this section whose attest services described in paragraph 5 of Section 15.1A of this title may only do so through a firm which meets the requirements of paragraph 3 of subsection A of Section 15.15 of this title for exemption from the registration requirements or which has obtained a registration under Section 15.15 of this title and a permit issued under Section 15.15A of this title.
2. B. A registrant of this state offering or rendering services or using the registrant's CPA or PA title in another jurisdiction shall be subject to disciplinary action in this state for an act committed in another jurisdiction which would subject the certificate or license holder to discipline in that jurisdiction. The Board shall be required to investigate any complaint made by the board of accountancy of another jurisdiction.

Laws 2002, SB 1429, c. 312, § 8, eff. November 1, 2002; Amended by Laws 2004, SB 1488, c. 125, § 14, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 9, emerg. eff. April 14, 2009 (superseded document available); Amended by Laws 2010, HB 3190, c. 85, § 6, emerg. eff. July 1, 2010 (superseded document available); Amended by Laws 2011, SB 270, c. 150, § 1 (superseded document available); Amended by Laws 2023, SB 172, c. 26, § 3, eff. November 1, 2023 (superseded document available); Amended by Laws 2026, HB 4317, c. 186, § 3, eff. November 1, 2026 (superseded document available).