Oklahoma Code § 59-15.12

Title 59. Professions And Occupations: Employees and assistants without certification or
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permit.
An individual who is not a certified public accountant or public
accountant in any jurisdiction may serve as an employee of a firm
composed of certified public accountants or public accountants
holding a valid permit.  Such employee or assistant shall not issue
any accounting or financial statements over the employee’s or
assistant’s name.
Added by Laws 1965, c. 188, § 12, emerg. eff. June 8, 1965.  Amended
by Laws 1968, c. 271, § 9, emerg. eff. April 30, 1968; Laws 1992, c.

272, § 14, eff. Sept. 1, 1992; Laws 2002, c. 312, § 7, eff. Nov. 1,
2002; Laws 2004, c. 125, § 13, eff. Nov. 1, 2004; Laws 2009, c. 45,
§ 8, emerg. eff. April 14, 2009.

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