Legal Opinion

Question Submitted by: Ashley Plyushko, Executive Director, Oklahoma Accountancy Board

Oklahoma Attorney General Reports

Decided December 4, 2025Published

1Opinion of the Court

OSCN Found Document:Question Submitted by: Ashley Plyushko, Executive Director, Oklahoma Accountancy Board

Question Submitted by: Ashley Plyushko, Executive Director, Oklahoma Accountancy Board

2025 OK AG 16

Decided: 12/04/2025

OKLAHOMA ATTORNEY GENERAL OPINIONS

Cite as: 2025 OK AG 16, __ P.3d __

ATTORNEY GENERAL OPINION

¶0 This office has received your request for an Attorney General Opinion in which you ask, in effect, the following question:

Is an out-of-state accounting firm formed as a professional corporation that is owned by an Employee Stock Ownership Plan eligible to:(1) qualify to do…

2Cases cited6 opinions

  1. RICKARD v. COULIMORESupreme Court of Oklahoma · 2022
  2. RICKARD v. COULIMORESupreme Court of Oklahoma · 2022
  3. Christian v. ShidelerSupreme Court of Oklahoma · 1963
  4. Brundle ex rel. Constellis Employee Stock Ownership Plan v. Wilmington Trust N.A.District Court, E.D. Virginia · 2017
  5. Petersen v. Comm'r of Internal RevenueCourt of Appeals for the Tenth Circuit · 2019

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