SECTION 10:15-3-2. Certificate as a certified public accountant

  A certificate may be issued to a qualified applicant only after:

(1)   The examination has been satisfactorily completed;

(2)   Evidence, by means established in Title 59, Section 15.9 of the Act, is obtained to substantiate that the applicant is of good moral character;

(3)   Documentation has been provided that the certification applicant has a total of Eighteen hundred (1,800) hours of part time or full time work experience in accounting as described in Title 59, Section 15.9.E of the Act. Work experience must have been obtained within the four (4) years immediately prior to filing the application for certification. This requirement may be satisfied through work experience in government, industry, academia, or public practice. Acceptable work experience includes accounting, attest, tax, and related services. Approved documentation of experience must be provided in a format prescribed by the Board. If the work experience is denied, the applicant may file a written request with the Board for a review of the denial. The applicant shall have the burden of demonstrating to the Board that the requirements under this section have been met. Any evidence submitted by the applicant shall be in documentary form, and

(4)   Evidence of successful completion of the AICPA ethics examination or its equivalent as determined by the Board has been provided.

[Source: Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 27 Ok Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff 7-1-10]