§ 15.13. Issuance of certificate to applicant authorized to practice in another jurisdiction--R...
Oklahoma Statutes AnnotatedTitle 59. Professions and OccupationsEffective: November 1, 2022
Effective: November 1, 2022
59 Okl.St.Ann. § 15.13
§ 15.13. Issuance of certificate to applicant authorized to practice in another jurisdiction--Reciprocity
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:
B. In the event an applicant does not meet the requirements of subsection A of this section, but has 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 on the date the applicant passed the examination, the Board may issue a certificate to an applicant if such applicant has four (4) years of experience practicing public accounting as a certified public accountant pursuant to the laws of any jurisdiction. Such experience must 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.
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.
G. As an alternative to the requirements of subsection A, B or C of this section, 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 shall 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.
Credits
Laws 1965, c. 188, § 13, emerg. eff. June 8, 1965; Laws 1968, c. 271, § 10, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 15, eff. Sept. 1, 1992; Laws 2002, c. 312, § 9, eff. Nov. 1, 2002; Laws 2004, c. 125, § 15, eff. Nov. 1, 2004; Laws 2009, c. 45, § 10, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 7, eff. July 1, 2010; Laws 2022, c. 26, § 6, eff. Nov. 1, 2022.
59 Okl. St. Ann. § 15.13, OK ST T. 59 § 15.13
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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