SECTION 10:15-3-5. Exceptions


Latest version.
  • (a)   An exception to requiring a permit would apply to an Oklahoma CPA or PA who is testifying in his or her capacity as an employee of other than a public accounting firm.
    (b)   Expert witness testimony from a certified public accountant or public accountant who is credentialed in another jurisdiction other than Oklahoma does not require the individual to obtain an Oklahoma CPA certificate or PA license provided the CPA or PA clearly states to the Court that an Oklahoma CPA certificate, PA license or permit to practice public accounting is not held and the individual identifies the jurisdiction(s) in which the CPA or PA is credentialed.
[Source: Added at 25 Ok Reg 1513, eff 7-1-08]