Okla. Stat. tit. 59, § 15.9
Grant of Certificate or License - Uniform Certified Public Accountant Examination - Requirements
Effective Apr 14, 2009Laws 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 July 1, 2003 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 9, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 5, emerg. eff. April 14, 2009 (superseded document available).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. The Board shall provide to the denied applicant written notification specifying grounds for denial of a certificate or license including failure to meet the good character criterion. 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, auditing and related subjects as the Board determines appropriate with such grades that satisfy the Board that each applicant is competent to practice as a certified public accountant.
- 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, auditing, and other related subjects not to exceed seventy-five percent (75%) of the CPA Examination subjects with such grades that satisfy the Board that each applicant is competent to practice as a public accountant. The subjects examined shall be covered by the same examination, and grading thereon for passing, as those used by the Board to test candidates for the certified public accountant’s certificate.
- D. The Board may make use of all or any part of the Uniform Certified Public Accountant’s Examination and any organization that assists in providing the examination.
- E. 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, and be satisfied through work experience in government, industry, academia or public practice, 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, a qualified applicant for the examination 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.
- F. On or after July 1, 2005, every applicant for the certificate of certified public accountant or license of public accountant shall provide evidence of successful completion of an ethics examination prescribed by the Board.
- G. Every applicant for the certificate of certified public accountancy or license of public accountant 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.
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); Amended by Laws 2004, SB 1488, c. 125, § 9, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 5, emerg. eff. April 14, 2009 (superseded document available).