1. 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 submits proof as provided by Board rule of completion of the licensure requirements of his or her original licensing jurisdiction and passage of the Uniform Certified Public Accountant Examination, provided that the education and experience of the applicant would be considered substantially equivalent to the requirements for issuance of a certificate in this state.

2. B. In the event an applicant does not meet the requirements of subsection A of this section, the applicant shall show he or she:

   1. 1. 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
   2. 2. Met, on the date of becoming a candidate in the other jurisdiction, the requirements of becoming a candidate in this state, except for residency; or

   3. 3. Passed the Uniform Certified Public Accountant Examination and attained four (4) years of experience practicing public accounting as a certified public accountant pursuant to the laws of any jurisdiction. Such experience shall 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.

3. 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.
4. D. The Board may issue a certificate by reciprocity to the extent required by treaties entered into by the government of the United States.
5. 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.
6. F. On or after July 1, 2005, an applicant for the certificate of certified public accountant under this section shall provide evidence of successful completion of an ethics examination prescribed by the Board.
7. G. 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 may 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.
8. 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 national criminal history record check shall be paid by the applicant.

Laws 1965, SB 286, c. 188, § 13, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 10, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 15, eff. September 1, 1992; Amended by Laws 2002, SB 1429, c. 312, § 9, eff. November 1, 2002 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 15, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 10, emerg. eff. April 14, 2009 (superseded document available); Amended by Laws 2010, HB 3190, c. 85, § 7, emerg. eff. July 1, 2010 (superseded document available); Amended by Laws 2022, SB 1760, c. 26, § 6, eff. November 1, 2022 (superseded document available); Amended by Laws 2025, HB 2736, c. 192, § 3, eff. November 1, 2025 (superseded document available); Amended by Laws 2026, HB 4317, c. 186, § 4, eff. November 1, 2026 (superseded document available).