Oklahoma § 59-15.11 - Use of titles or abbreviations

§ 59-15.11. Use of titles or abbreviations

A. No individual, other than as described in subparagraph d of

paragraph 34 of Section 15.1A of this title, shall assume or use the

title or designation “certified public accountant” or the

abbreviation “C.P.A.” or any other title, designation, words,

letters, abbreviation, sign, card, or device tending to indicate or

represent that such individual is a certified public accountant,

unless such individual has received a certificate as a certified

public accountant and holds a valid permit issued pursuant to the

provisions of the Oklahoma Accountancy Act or is granted practice

Oklahoma Statutes - Title 59. Professions and Occupations

privileges under Section 15.15C of this title, which also meets the

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

title. All offices in this state for the practice of public

accounting by such individual shall be maintained and registered as

required by the Oklahoma Accountancy Act.

B. No entity shall assume or use the title or designation

“certified public accountant” or the abbreviation “C.P.A.” or any

other title, designation, words, letters, abbreviation, sign, card

or device tending to indicate or represent that such entity is

composed of certified public accountants unless such entity is

registered as a firm of certified public accountants and holds a

valid permit issued pursuant to the provisions of the Oklahoma

Accountancy Act or is exempt from the registration and permit

requirements under Section 15.15C of this title. All offices in

this state for the practice of public accounting by such entity

shall be maintained and registered as required by the Oklahoma

Accountancy Act.

C. No individual, other than as described in subparagraph d of

paragraph 34 of Section 15.1A of this title, shall assume or use the

title or designation “public accountant” or the abbreviation “P.A.”

or any other title, designation, words, letters, abbreviation, sign,

card, or device tending to indicate or represent that such

individual is a public accountant, unless such individual is

licensed as a public accountant, or is a certified public accountant

and holds a valid permit issued pursuant to the provisions of the

Oklahoma Accountancy Act. All offices in this state for the

practice of public accounting by such individual shall be maintained

and registered as required by the Oklahoma Accountancy Act.

D. No entity shall assume or use the title or designation

“public accountant” or any other title, designation, words, letters,

abbreviation, sign, card, or device tending to indicate or represent

that such entity is composed of public accountants, unless such

entity is registered as a firm of public accountants and holds a

valid permit issued pursuant to the provisions of the Oklahoma

Accountancy Act. All offices in this state for the practice of

public accounting by such entity shall be maintained and registered

as required by the Oklahoma Accountancy Act.

E. No individual or entity shall assume or use the title or

designation “certified accountant”, “chartered accountant”,

“enrolled accountant”, “licensed accountant”, “registered

accountant” or any other title or designation which could be

confused with “certified public accountant” or “public accountant”,

or any of the abbreviations “CA”, “EA”, except as it relates to the

term “enrolled agent” as defined by the Internal Revenue Service,

“RA”, or “LA”, or similar abbreviations which could be confused with

“CPA” or “PA”; provided, however, that anyone who holds a valid

permit and whose offices in this state for the practice of public

Oklahoma Statutes - Title 59. Professions and Occupations

accounting are maintained and registered as required by the Oklahoma

Accountancy Act or is granted practice privileges under Section

15.12A of this title may hold oneself out to the public as an

“accountant” or “auditor”.

F. No individual or entity not holding a valid permit, not

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

not exempt from the permit requirement under Section 15.15C of this

title, which also meets the requirements of paragraph 3 of

subsection A of Section 15.15 of this title, shall hold oneself or

itself out to the public as an “accountant” or “auditor” by use of

either or both of such words on any sign, card, letterhead, or in

any advertisement or directory, without specifically indicating that

such individual or entity does not hold such a permit. The

provisions of this subsection shall not be construed to prohibit any

officer, employee, partner or principal of any entity from

describing oneself by the position, title or office one holds in

such organization; nor shall this subsection prohibit any act of

public official or public employee in the performance of the duties

as such.

G. Any individual or entity who is registered with the Board

but does not hold a valid permit issued pursuant to the Oklahoma

Accountancy Act may not issue a report on financial statements of

any other person, firm, organization recognized by this state, or

governmental unit. This prohibition does not apply to an officer,

partner, or employee of any firm or organization affixing a

signature to any statement or report in reference to the financial

affairs of such firm or organization with any wording designating

the position, title, or office that is held therein; nor prohibit

any act of a public official or employee in the performance of the

duties as such.

Added by Laws 1965, c. 188, § 11, emerg. eff. June 8, 1965. Amended

by Laws 1968, c. 271, § 8, emerg. eff. April 30, 1968; Laws 1992, c.

272, § 13, eff. Sept. 1, 1992; Laws 2004, c. 125, § 12, eff. Nov. 1,

2004; Laws 2009, c. 45, § 7, emerg. eff. April 14, 2009; Laws 2010,

c. 85, § 5, eff. July 1, 2010; Laws 2023, c. 26, § 2, eff. Nov. 1,

2023.