Okla. Stat. tit. 59, § 15.9
Grant of Certificate or License - Uniform Certified Public Accountant Examination - Requirements
Effective Jul 1, 2003Laws 1965, SB 286, c. 188, § 9; Amended by Laws 1968, HB 1216, c. 271, § 6, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 10, eff. September 1, 1992; Amended by Laws 2002, SB 1429, c. 312, § 6, eff. July 1, 2003 (superseded document available).
- A. Upon payment of appropriate fees, the Oklahoma Accountancy Board shall grant a certificate or license to any individual of good character who meets the applicable education, experience and testing requirements provided for in this section and in Sections 15.8 and 15.10 of this title. For purposes of this subsection, good character means an individual who does not have a history of dishonest acts as demonstrated by documented evidence and has not been convicted, pled guilty, or pled nolo contendere to a felony charge. The Board may refuse to grant a certificate or license to an applicant for failure to satisfy the requirement of good character. Written notification specifying any grounds for denial of a certificate or license based on failure to meet the good character criterion shall be provided to the denied applicant by the Board. Appeal of the action of the Board may be made in accordance with the provisions of the Administrative Procedures Act.
- B. The Board shall issue certificates as certified public accountants to those applicants who have met the qualifications required by the provisions of the Oklahoma Accountancy Act and the applicable rules of the Board, and have passed an examination in accounting and related subjects as the Board determines appropriate with such grades as satisfy the Board that they are competent to practice as certified public accountants.
- C. The Board shall, upon request, issue licenses as public accountants only to those applicants who shall have qualified and complied with the provisions of this act and the rules of the Board, and shall have passed an examination in accounting practice and in auditing with such grades as satisfy the Board that they are competent to practice as public accountants. The subjects examined shall be covered by the same examination and grades thereon for passing as those used by the Board to test candidates for the certified public accountant's certificate.
- D. An applicant for initial issuance of a certificate or license under this section shall show that the applicant has had one (1) year of experience. Experience shall be defined by the Board by rule and shall include providing a type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills, all of which shall be verified by a certificate or license holder or an individual approved by the Board. Upon completion of the requirements of Section 15.8 of this title, the qualifying applicant may take the certified public accountant or public accountant examination prior to earning the experience required in this subsection, but shall not be issued a certificate until the experience requirement has been met.
- E. The Board may make use of all or any part of the Uniform Certified Public Accountant's Examination and Advisory Grading Service as it deems appropriate to assist it in performing its duties hereunder.
Laws 1965, SB 286, c. 188, § 9; Amended by Laws 1968, HB 1216, c. 271, § 6, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 10, eff. September 1, 1992; Amended by Laws 2002, SB 1429, c. 312, § 6, eff. July 1, 2003 (superseded document available).