Section 15.12A - Holders of certificate or license from another state - Consent to jurisdiction - Compliance with Board rules - State licensees practicing in another stateA.1. An individual whose principal place of business is not in this state and who holds a valid certificate or license as a certified public accountant or public accountant from any jurisdiction which the Oklahoma Accountancy Board's designee has verified to be in substantial equivalence to the certified public accountant and public accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of certificate and license holders of this state without the need to obtain a certificate, license or permit required under Sections 15.9, 15.13, 15.14A, 15.15 and 15.15A of this title. An individual who offers or renders professional services, whether in person or by mail, telephone or electronic means, under this section shall be granted practice privileges in this state and no notice, fee or submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph 3 of this subsection.2. An individual whose principal place of business is not in this state who holds a valid certificate or license as a certified public accountant or public accountant from any jurisdiction which the Oklahoma Accountancy Board's designee has not verified to be in substantial equivalence to the certified public accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act shall be presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of certificate and license holders of this state without the need to obtain a certificate, license or permit required under Sections 15.9, 15.13, 15.14A, 15.15 and 15.15A of this title. Any individual who passed the Uniform CPA Examination and holds a valid certificate or license issued by any other state prior to January 1, 2012, may be exempt from the education requirement of the Uniform Accountancy Act for purposes of this paragraph. An individual who offers or renders professional services, whether in person, or by mail, telephone or electronic means, under this section, shall be granted practice privileges in this state and no notice, fee or submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph 3 of this subsection.3. An individual certificate holder or license holder of another jurisdiction exercising the privilege afforded under this section, and any firm which employs that certificate holder or license holder hereby simultaneously consent, as a condition of the granting of this privilege: a. to the personal and subject matter jurisdiction and disciplinary authority of the Board,b. to comply with the Oklahoma Accountancy Act and the Board's rules,c. that in the event the certificate holder or license holder from the jurisdiction of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually or on behalf of a firm, andd. to the appointment of the state board which issued the certificate or license as the agent upon whom process may be served in any action or proceeding by the Board against the certificate or license holder.4. A certified public accounting or public accounting firm that is not subject to the requirements of paragraph 1 or 2 of subsection A of Section 15.15 of this title may perform services described in sub section 12 of Section 15.1A of this title and other nonattest professional services while using the title "CPA" or "CPA firm" in this state without a firm license, permit, or notice to the Board if the firm's practice in this state is performed by an individual who is licensed in Oklahoma or who has been granted practice privileges under paragraph 1 or 2 of this subsection, and the firm can lawfully do so where the individuals with practice privileges have their principal place of business.5. An individual who has been granted practice privileges under this section whose attest services described in paragraph 5 of Section 15.1A of this title may only do so through a firm which meets the requirements of paragraph 3 of subsection A of Section 15.15 of this title for exemption from the registration requirements or which has obtained a registration under Section 15.15 of this title and a permit issued under Section 15.15A of this title.
B. A registrant of this state offering or rendering services or using the registrant's CPA or PA title in another jurisdiction shall be subject to disciplinary action in this state for an act committed in another jurisdiction which would subject the certificate or license holder to discipline in that jurisdiction. The Board shall be required to investigate any complaint made by the board of accountancy of another jurisdiction.Okla. Stat. tit. 59, § 15.12A
Amended by Laws 2023 , c. 26, s. 3, eff. 11/1/2023.Added by Laws 2002 , SB 1429, c. 312, §8, eff. 11/1/2002; Amended by Laws 2004 , SB 1488, c. 125, §14, eff. 11/1/2004; Amended by Laws 2009 , HB 1779, c. 45, §9, emerg. eff. 4/14/2009; Amended by Laws 2010 , HB 3190, c. 85, §6, emerg. eff. 7/1/2010; Amended by Laws 2011 , SB 270, c. 150, §1.