"Mobility" or "Practice Privilege" generally permits a licensed CPA in good standing to practice in another state outside of his or her principal place of business without obtaining another license in that state, so long as the licensee meets certain state specific conditions.
As of April 14, 2009:
Individual Practice Privilege - An individual whose principal place of business is not in Oklahoma 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 (UAA) shall be presumed to have qualifications substantially equivalent to Oklahoma’s requirements and shall have all the privileges of certificate and license holders of Oklahoma without the need to obtain a certificate, license or permit required under Oklahoma requirements.
- 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 Oklahoma and no notice, fee or submission shall be provided by any such individual.
- An individual who has been granted practice privileges may only perform attest services through a registered firm with an office in Oklahoma or a firm that does not have an office in Oklahoma but meets firm requirements for exemption in 10 Okla. Stat. § 15.15(3).
- An individual offering or rendering professional accounting services to Oklahoma clients from a website or any electronic means shall disclose, via any such website or electronic means, the individual's principal jurisdiction of licensure, license number and an address as a means for regulators and the public to contact the individual regarding complaints, questions or regulatory compliance.
Firm Practice Privilege/Firm Registration Requirement - A firm that does not have an office in Oklahoma but offers or renders attest services shall not be required to obtain a permit if the firm:
- is actively licensed in good standing in the home jurisdiction;
- meets Oklahoma firm requirements and non-licensee owner requirements;
- complies with Oklahoma peer review qualifications;
- performs such services through an individual with practice privileges, and
- can lawfully do so in the state where the individuals with practice privileges have their practice of business
- A certified public accounting or public accounting firm that is not performing public accounting or attest services may perform compilations and other non-attest professional services while using the title “CPA” or “CPA firm” in Oklahoma without a firm license, permit, or notice to the Oklahoma Accountancy Board if:
- the firm’s practice in Oklahoma is performed by an individual who is licensed in Oklahoma or who has been granted practice privileges, and
- the firm can lawfully do so where the individuals with practice privileges have their principal place of business.
- A firm offering or rendering professional accounting services to Oklahoma clients from a website or any electronic means must provide on the website's home page or by electronic medium, a name, an address and the principal jurisdiction of licensure.
Consent to Jurisdiction A CPA of another state exercising practice privileges in Oklahoma and the firm which employs the CPA simultaneously consent, as a condition to the exercising of this privilege, to the following: - The personal and subject matter jurisdiction and disciplinary authority of the Oklahoma Accountancy Board.
- Compliance with the provisions of the Oklahoma Accountancy Act and the rules and regulations adopted by the Oklahoma Accountancy Board.
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in Oklahoma individually and on behalf of the CPA firm.
- The appointment of the board of accountancy which issued the individual or firm license as the agent upon whom process may be served in any action or proceeding by the Oklahoma Accountancy Board against the licensee.
Peer Review Requirement (See 10 Okla. Stat. § 15.30) As a condition for issuance or renewal of permits, the Oklahoma Accountancy Board requires applicants who perform attest services, except compilations, to undergo peer reviews conducted not less than once every three (3) years.
Additional Requirements N/A
Restrictions N/A
Definitions - "Accountancy" means the profession or practice of accounting.
- “Assurance” means independent professional services that improve the quality of information, or its context, for decision makers.
- “Attest” means providing the following services:
- any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS),
- any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS),
- any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE),
- any engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB), and
- any engagements, review, or agreed upon procedures engagement to be performed in accordance with the SSAE, other than the exceptions described in 10 Okla. Stat. § 15.1A.(34)(c).
- “Compilation” when used with reference to financial statements, means presenting information in the form of financial statements which is the representation of management or owners without undertaking to express any assurance on the statements.
- “Practice of public accounting”, also known as “practice public accounting”, “practice” and “practice accounting”, refers to the activities of a registrant, an individual granted practice privileges or a firm exempt from the Oklahoma permit and registration requirements in reference to accountancy. An individual or firm shall be deemed to be engaged in the practice of public accounting if the individual or firm holds itself out to the public in any manner as one skilled in the knowledge, science, and practice of accounting and auditing, taxation and management advisory services and is qualified to render such professional services as a certified public accountant or public accountant.
For mobility purposes, "CPA license" means a CPA license granted by the Oklahoma Accountancy Board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:
Statute and/or Regulation Reference 10 Okla. Admin. Code
Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility.
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