SECTION 10:15-21-1. Application for certificate or license

(a)   An applicant seeking to obtain an Oklahoma reciprocal certificate or license, who holds a valid certificate or license pursuant to the laws of another jurisdiction shall provide the Board with:

(1)   written proof of test scores received on all examinations from the examining jurisdiction;

(2)   written information that the applicant met or currently meets all Oklahoma requirements for eligibility as provided by statute, §15.13, Title 59, Oklahoma Statutes and these rules;

(3)   a current certificate of good standing from the jurisdiction who issued the certificate or license upon which the reciprocal certificate or license is based;

(4)   written proof of having met all Oklahoma continuing professional educational requirements for those applicants seeking a permit to practice public accounting;

(5)   evidence of successful completion of the AICPA ethics examination or its equivalent as determined by the Board; and

(6)   evidence, by means established in Section 15.9 of the Act, is obtained to substantiate that the applicant is of good moral character.

(b)   The application for a reciprocal certificate or license shall be filed within one hundred twenty (120) days of employment with a public accounting firm located in this state or engaging in the practice of public accounting in Oklahoma.

(c)   An application for a reciprocal certificate or license, in a format prescribed by the Board, will not be considered filed until the application, all required documents as proof that the applicant has satisfied the eligibility requirements, and fees are received by the Board.

(d)   The filed application of an active duty military personnel or their spouse shall be processed expeditiously and the requested certificate or license shall be issued within thirty (30) days, assuming the eligibility requirements are met. In addition, pursuant to the Military Service Occupation, Education and Credentialing Act, the reciprocal application fee shall be waived for an active duty military personnel or their spouse.

[Source: Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 25 Ok Reg 1513, eff 7-1-08; Amended at 27 Ok Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff 7-1-10; Amended at 37 Ok Reg 931, eff 9-11-20]