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: 1. Meets the requirements for issuance of a certificate in this state on the date of making application; 2. 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 3. Met, on the date of becoming a candidate in another jurisdiction, the requirements of becoming a candidate in this state, except for residency. 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. 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. D. The Board may issue a certificate by reciprocity to the extent required by treaties entered into by the government of the United States. 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. 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. 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. 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. Added by Laws 1965, c. 188, § 13, emerg. eff. June 8, 1965. Amended by 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; Laws 2025, c. 192, § 3, eff. Nov. 1, 2025.
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