Oklahoma § 59-15.25 - Misrepresentation or fraud - Violations of act Penalty

§ 59-15.25. Misrepresentation or fraud - Violations of act Penalty

Any individual or entity who:

1. Represents himself, herself or itself as having received a

certificate, license, or permit and otherwise presents himself,

herself or itself to the public as having specialized knowledge or

skills associated with CPAs and PAs without having received such

certificate, license, or permit; or

2. Continues to use such title or designation after such

certificate, license, or permit has been recalled, revoked,

surrendered, canceled, or suspended or refuses to surrender such

certificate, license, or permit; or

3. Falsely represents himself, herself or itself as being a CPA

or licensed as a public accountant, or firm of CPAs or licensed

public accountants, or who incorrectly designates the character of

the certificate, license or permit which he, she or it holds; or

4. Otherwise violates any of the provisions of the Oklahoma

Accountancy Act;

upon conviction shall be deemed guilty of a misdemeanor.

Provided, however, that an individual granted practice

privileges under Section 15.12A of this title or a firm exempt from

Oklahoma Statutes - Title 59. Professions and Occupations

the permit and registration requirements under Section 15.15C of

this title or paragraph 3 of subsection A of Section 15.15 of this

title may hold out as a CPA or a firm of CPAs, respectively, without

violation of this section.

Added by Laws 1965, c. 188, § 23, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 19, emerg. eff. April 30, 1968. Renumbered

from § 15.23 of this title by Laws 1968, c. 271, § 23, emerg. eff.

April 30, 1968. Amended by Laws 1992, c. 272, § 25, eff. Sept. 1,

1992; Laws 2004, c. 125, § 23, eff. Nov. 1, 2004; Laws 2009, c. 45,

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

1, 2010; Laws 2023, c. 26, § 8, eff. Nov. 1, 2023.