Oklahoma § 59-15.14 - Registration - Expiration and renewal - Fee

§ 59-15.14. Registration - Expiration and renewal - Fee

A. In addition to obtaining a certificate or license, certified

public accountants and public accountants, unless granted practice

privileges under Section 15.12A of this title, shall register with

the Oklahoma Accountancy Board and pay a registration fee.

B. After the initial registration, renewal of registrations

shall be accomplished by registrants in good standing upon filing of

the registration and upon payment of the registration fee. Interim

registration shall be at full rates.

C. All valid certificates or licenses shall be renewed by the

last day of the individuals' birth months. Renewal will be

effective for a twelve-month period. The Board shall implement

Oklahoma Statutes - Title 59. Professions and Occupations

rules for the scheduling of expiration and renewal of certificates

and licenses, including the prorating of fees.

D. Not less than thirty (30) calendar days before the

expiration of a valid certificate or license, written notice of the

expiration date shall be mailed to the individual holding the valid

certificate or license at the last-known address of such individual

according to the official records of the Board.

E. A certificate or license shall be renewed by payment of a

registration renewal fee set by the Board which shall not exceed Two

Hundred Dollars ($200.00) for each two-year period.

1. Upon failure of an individual to pay registration fees on or

before the expiration date, the Board shall notify the individual in

writing by certified mail to the last known address of the

individual, as reflected in the records of the Board, of the

individual's failure to comply with the Oklahoma Accountancy Act.

2. A certificate or license granted under authority of the

Oklahoma Accountancy Act shall automatically be revoked if the

individual fails to pay registration fees within thirty (30) days

after the expiration date.

3. Any individual whose certificate or license is canceled,

revoked for cause or automatically revoked by this provision may be

reinstated by the Board upon payment of:

a.

a fee set by the Board which shall not exceed Three

Hundred Dollars ($300.00) for a renewal within one (1)

year of the due date,

b.

a fee set by the Board which shall not exceed Five

Thousand Dollars ($5,000.00) after one (1) year of the

expiration date, or

c.

a fee set pursuant to subparagraph a of this

paragraph, if the applicant applies for reinstatement

and is registered in another jurisdiction at the time

of application.

However, an individual whose certificate or license has been

revoked for cause for five (5) years or more may not renew the

certificate or license. The individual may obtain a new certificate

or license by complying with the requirements and procedures,

including the examination requirements, for obtaining an original

certificate or license. This provision shall not apply to an

individual who is licensed to practice in another jurisdiction for

the five (5) years immediately preceding their application for

reinstatement.

F. The Board shall establish rules whereby the registration fee

for certified public accountants and public accountants may, upon

written application to the Board, be reduced or waived by the Board

for registrants who have retired upon reaching retirement age, or

who have attained the age of sixty-five (65) years, or who have

become disabled to a degree precluding the continuance of their

Oklahoma Statutes - Title 59. Professions and Occupations

practice for six (6) months or more prior to the due date of any

renewal fee. The Board shall use its discretion in determining

conditions required for retirement or disability.

G. All notifications of criminal arrests or charges,

disciplinary actions by any other jurisdiction or foreign country,

revocation or suspension by enforcement action of any professional

credential and all changes of employment or mailing address shall be

reported to the Board within thirty (30) calendar days of such

changes becoming effective.

H. At the direction of the Board, a register of registrants may

be published in any media format the Board considers appropriate for

public distribution.

Added by Laws 1965, c. 188, § 14, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 11, emerg. eff. April 30, 1968; Laws 1992,

c. 272, § 16, eff. Sept. 1, 1992; Laws 2002, c. 312, § 10, eff. Nov.

1, 2002; Laws 2004, c. 125, § 17, eff. Nov. 1, 2004; Laws 2009, c.

45, § 12, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 8, eff.

July 1, 2010; Laws 2019, c. 327, § 4, eff. July 1, 2019; Laws 2020,

c. 73, § 1, eff. Nov. 1, 2020.

§59-15.14A. Permits.

A. Before any individual may practice public accounting or hold

himself or herself out as being engaged in the practice of public

accounting as a certified public accountant or public accountant in

this state, such person shall obtain a permit from the Oklahoma

Accountancy Board, unless such person is granted practice privileges

under Section 15.12A of this title. Any individual, corporation or

partnership or any other entity who provides any of the services

defined hereinabove as the “practice of public accounting” without

holding a license and permit, or without holding a certificate and

permit, shall be assessed a fine not to exceed Ten Thousand Dollars

($10,000.00) for each separate offense, unless such person is

granted practice privileges under Section 15.12A of this title, or

such entity is exempt from the permit and registration requirements

of Section 15.15C of this title or exempt from the registration

requirements of paragraph 3 of subsection A of Section 15.15 of this

title.

B. The Board shall promulgate rules establishing the

qualifications for obtaining a permit to practice public accounting

in this state. Such rules shall include but not be limited to

provisions that:

1. Any individual seeking a permit must have a valid

certificate or license;

2. Any individual or entity seeking a permit must be registered

pursuant to the provisions of the Oklahoma Accountancy Act;

Oklahoma Statutes - Title 59. Professions and Occupations

3. Any individual seeking a permit must meet continuing

professional education requirements as set forth by the Oklahoma

Accountancy Act and rules promulgated by the Board; and

4. There shall be no examination for obtaining a permit.

C. All such individuals shall, upon application and compliance

with the rules establishing qualifications for obtaining a permit

and payment of the fees, be granted an annual permit to practice

public accounting in this state. All permits issued shall be

renewed on the last day of the individual’s birth month in

conjunction with the registrant’s certificate or license renewal.

The Board may issue interim permits upon payment of the same fees

required for annual permits.

D. Failure to apply for and obtain a permit shall disqualify an

individual from practicing public accounting in this state until

such time as a valid permit has been obtained.

E. The Board shall charge a fee for each individual permit not

to exceed Two Hundred Dollars ($200.00).

Added by Laws 1968, c. 271, § 17, emerg. eff. April 30, 1968.

Amended by Laws 1982, c. 160, § 3, eff. July 1, 1982; Laws 1992, c.

272, § 17, eff. Sept. 1, 1992. Renumbered from § 15.22 of this

title by Laws 1992, c. 272, § 34, eff. Sept 1, 1992. Amended by

Laws 2009, c. 45, § 13, emerg. eff. April 14, 2009; Laws 2010, c.

85, § 9, eff. July 1, 2010; Laws 2019, c. 327, § 5, eff. July 1,

2019; Laws 2023, c. 26, § 4, eff. Nov. 1, 2023.

§59-15.14B. Acts subject to penalty.

After notice and hearing, the Oklahoma Accountancy Board may

impose any one or more of the penalties authorized in Section 15.24

of this title on a certified public accountant or a public

accountant for any one or more of the following causes:

1. Fraud or deceit in obtaining a certificate, license,

practice privilege or permit;

2. Dishonesty, fraud, or gross negligence in accountancy or

financially related activities;

3. Conviction, plea of guilty, or plea of nolo contendere of a

felony in a court of competent jurisdiction of any state or federal

court of the United States if the acts involved would have

constituted a felony under the laws of this state;

4. Conviction, plea of guilty, or plea of nolo contendere of

any misdemeanor, an element of which is dishonesty or fraud,

pursuant to the laws of the United States or any jurisdiction if the

acts involved would have constituted a misdemeanor under the laws of

this state;

5. Failure to comply with professional standards in the Board’s

professional code of conduct to the attest and/or compilation

competency requirement for those who supervise attest and/or

compilation engagements and sign the report on financial statements

Oklahoma Statutes - Title 59. Professions and Occupations

or other compilation communications with respect to financial

statements; and

6. Violation of any of the provisions of the Oklahoma

Accountancy Act and rules promulgated for its implementation by the

Board.

Added by Laws 1965, c. 188, § 20, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 15, emerg. eff. April 30, 1968; Laws 1992,

c. 272, § 18, eff. Sept. 1, 1992. Renumbered from § 15.20 of this

title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by

Laws 2004, c. 125, § 18, eff. Nov. 1, 2004; Laws 2009, c. 45, § 14,

emerg. eff. April 14, 2009; Laws 2010, c. 85, § 10, eff. July 1,

2010.