reglab/housing_qa huggingface dataset:
59 OK Stat § 59-15.10 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.10. Examinations.

|A. The Board shall provide an examination for candidates to obtain a certificate or license as accountants at least once each year. Additional examinations may be held at such times and places as the Board may deem advisable. |B. Each candidate allowed to sit at the examination shall file a written application on a form prescribed by the Board.C. In addition to the requirement of confidentiality of examination results, the Board shall take such action as necessary to assure the confidentiality of the examination prior to their being administered to candidates.Laws 1965, c. 188, § 10; Laws 1968, c. 271, § 7, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 11, eff. Sept. 1, 1992; Laws 2004, c. 125, § 10, eff. Nov. 1, 2004.
59 OK Stat § 59-15.10A (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.10A. Fees – Application and test.

|Each candidate shall pay fees, to be determined by the Oklahoma Accountancy Board, not to exceed One Thousand Dollars ($1,000.00) for each examination. |An application fee, payable to the Board, shall be paid by the candidate at the time the application for the examination is filed. The application fee shall be nonrefundable. Also, each candidate shall pay test fees to the organizations designated by the Board to provide a computer-based examination. In no event shall the total fees paid by a candidate for each examination exceed One Thousand Dollars ($1,000.00).Added by Laws 1965, c. 188, § 18, emerg. eff. June 8, 1965. Amended by Laws 1982, c. 160, § 1, eff. July 1, 1982; Laws 1992, c. 272, § 12, eff. Sept. 1, 1992. Renumbered from § 15.18 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 11, eff. Nov. 1, 2004; Laws 2009, c. 45, § 6, emerg. eff. April 14, 2009; Laws 2019, c. 327, § 3, eff. July 1, 2019.
59 OK Stat § 59-15.12 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.12. Employees and assistants without certification or permit.

|An individual who is not a certified public accountant or public accountant in any jurisdiction may serve as an employee of a firm composed of certified public accountants or public accountants holding a valid permit. Such employee or assistant shall not issue any accounting or financial statements over the employee’s or assistant’s name. |Added by Laws 1965, c. 188, § 12, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 9, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 14, eff. Sept. 1, 1992; Laws 2002, c. 312, § 7, eff. Nov. 1, 2002; Laws 2004, c. 125, § 13, eff. Nov. 1, 2004; Laws 2009, c. 45, § 8, emerg. eff. April 14, 2009.
59 OK Stat § 59-15.13A (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.13A. Issuance of certificate or license to applicant authorized to practice in foreign country - Reciprocity.

|A. The Board shall issue a certificate to a holder of a substantially equivalent designation issued by a foreign country, provided that: |1. The foreign authority which granted the designation makes similar provision to allow a registrant who holds a valid certificate issued by this state to obtain such foreign authority’s comparable designation;2. The designation:a.was duly issued by an authority of a foreign country which regulates the practice of public accounting and has not expired or been revoked or suspended,b.entitles the holder to issue reports upon financial statements, andc.was issued upon the basis of substantially equivalent educational, examination and experience requirements established by the foreign authority or by law; and3. The applicant:a.received the designation based on educational and examination standards substantially equivalent to those in effect in this state at the time the foreign designation was granted,b.completed an experience requirement substantially equivalent to the requirement set out under this act in the foreign country which granted the foreign designation or has completed four (4) years of professional experience in this state, or meets equivalent requirements prescribed by the Board by rule within the ten (10) years immediately preceding the application,c.passed a uniform qualifying examination in national standards acceptable to the Board, andd.is of good character.An applicant for the certificate of certified public accountant under this section shall submit to a national criminal history record check. The costs associated with the national criminal history record check shall be paid by the applicant.B. An applicant under subsection A of this section shall in the application list all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accounting, and each holder of a certificate issued under this subsection shall notify the Board in writing, within thirty (30) days after its occurrence, of any issuance, denial, revocation or suspension of a designation or commencement of disciplinary or enforcement action by any jurisdiction.Added by Laws 2004, c. 125, § 16, eff. Nov. 1, 2004. Amended by Laws 2009, c. 45, § 11, emerg. eff. April 14, 2009.
59 OK Stat § 59-15.14A (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§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. |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;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; and4. 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.
59 OK Stat § 59-15.14B (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§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 or other compilation communications with respect to financial statements; and6. 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.
59 OK Stat § 59-15.15 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.15. Registration - Annual fee - Expiration date - Renewal - Interim registration - Revocation and reinstatement.

|A. The Oklahoma Accountancy Board, upon application, shall grant or register any firm, including sole proprietorships, seeking to provide public accounting services to the public in this state if such firm demonstrates its qualifications therefore in accordance with this section. All firms, except sole proprietorships with an office in this state, shall pay an annual registration fee not to exceed One Hundred Dollars ($100.00). The following must register with the Board under this section: |1. Any firm with an office in this state engaged in the practice of public accounting or the practice of attest services as defined in paragraph 5 of Section 15.1A of this title;2. Any firm with an office in this state that uses the title “CPA”, “PA”, “CPA firm” or “PA firm”; or3. Any firm that does not have an office in this state but performs services described in subparagraph a, c, or d of paragraph 5 of Section 15.1A of this title for a client having its home office in this state.B. All such registrations shall expire on June 30 of each year and may be renewed annually for a period of one (1) year by registrants in good standing upon filing the registration and upon payment of the annual fee not later than June 30 of each year.C. Interim registrations shall be at full rates.D. Upon failure of a firm to pay registration fees on or before the last day of June, the Board shall notify the firm in writing by certified mail to the last known address of the firm, as reflected in the records of the Board, of the firm’s failure to comply with the Oklahoma Accountancy Act.E. A registration granted under authority of this section shall automatically be revoked if the firm fails to renew its registration on or before June 30.F. A firm whose registration is automatically revoked pursuant to this section may be reinstated by the Board upon payment of a fee to be set by the Board which shall not exceed Two Hundred Dollars ($200.00).G. An individual who has practice privileges under Section 15.12A of this title who performs services for which firm registration is required under this section shall not be required to meet the certificate, license, registration or permit requirements of Section 15.9, 15.13, 15.13A, 15.14 or 15.14A of this title.Added by Laws 1965, c. 188, § 15, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 12, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 19, eff. Sept. 1, 1992; Laws 2002, c. 312, § 11, eff. Nov. 1, 2002; Laws 2004, c. 125, § 19, eff. Nov. 1, 2004; Laws 2009, c. 45, § 15, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 11, eff. July 1, 2010.
59 OK Stat § 59-15.15C (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.15C. Services provided by unregistered firm.

|It shall not be a violation of the Oklahoma Accountancy Act for a firm which is not registered under Section 15.15 of Title 59 of the Oklahoma Statutes and does not hold a valid permit under Section 15.15A of Title 59 of the Oklahoma Statutes and which does not have an office in this state to provide its professional services in this state so long as it complies with the requirements of paragraph 4 of subsection A of Section 15.12A of Title 59 of the Oklahoma Statutes. |Added by Laws 2009, c. 45, § 17, emerg. eff. April 14, 2009.
59 OK Stat § 59-15.16 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.16. Revocation or suspension of registration and permits of firm.

|A. After notice and hearing the Board shall revoke the registration and all permits of a firm if at any time it does not have all of the qualifications required for registration pursuant to the provisions of the Oklahoma Accountancy Act. |B. After notice and hearing, the Board may impose any one or more of the penalties authorized in Section 15.24 of this title on a firm for any one or more of the following causes:1. The revocation or suspension of the certificate or license of any partner or shareholder issued in accordance with the Oklahoma Accountancy Act;2. Failure to maintain compliance with the requirements for issuance or renewal of the permit of the firm;3. Failure to sign accountants’ opinions in the firm name, except in instances in which a governmental agency shall require the signature to be that of an individual;4. Fraud or deceit by any partner or shareholder in obtaining the firm permit;5. Except sole proprietorships, failure to file income tax returns in the name of the firm; and6. Dishonesty, fraud, or gross negligence in the practice of public accounting by any partner, shareholder, or employee of the firm in the name of the firm.Laws 1965, c. 188, § 16, emerg. eff. June 8, 1965; Laws 1992, c. 272, § 22, eff. Sept. 1, 1992; Laws 2004, c. 125, § 21, eff. Nov. 1, 2004.
59 OK Stat § 59-15.23 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.23. Hearings.

|A. The Oklahoma Accountancy Board shall conduct investigations and hearings when it believes a registrant, individual practicing under the provisions of the Oklahoma Accountancy Act, other individual or entity has violated any of the provisions of the Oklahoma Accountancy Act or rules promulgated thereunder wherever or whenever appropriate for the exercise of authority granted to the Board either on its own motion or on the complaint of any person or entity. Such proceedings shall be conducted in accordance with the provisions of the Administrative Procedures Act. The Board shall have all powers granted to administrative agencies for the conduct of individual proceedings; and judicial review thereof shall be in accordance with the provisions of such general laws relating to administrative procedure. |B. At all hearings, the Attorney General of this state, or an Assistant Attorney General, shall represent the Board. If the Attorney General is unable or declines to provide the Board with counsel, the Board is authorized to employ other legal counsel to represent it at a hearing. The counsel who presents the evidence supporting the complaint shall not be the counsel who advises the Board.Added by Laws 1965, c. 188, § 21, emerg. eff. June 8, 1965. Renumbered from § 15.21 of this title by Laws 1968, c. 271, § 23, emerg. eff. April 30, 1968. Amended by Laws 1992, c. 272, § 23, eff. Sept. 1, 1992; Laws 2002, c. 312, § 13, eff. Nov. 1, 2002; Laws 2009, c. 45, § 18, emerg. eff. April 14, 2009.
59 OK Stat § 59-15.25 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§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; or2. 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; or3. 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; or4. 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 the permit and registration requirements under Section 15.15C 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.
59 OK Stat § 59-15.26 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.26. False reports or statements - Penalty.

|Any individual holding a certificate or license who knowingly falsifies any report or statement bearing on any attestation, investigation, or audit made by the individual or subject to the individual’s direction shall be guilty of a felony, and upon conviction shall be punishable by imprisonment for a period of not more than one (1) year, or by a fine of not more than Twenty-five Thousand Dollars ($25,000.00) per occurrence, or by both such fine and imprisonment. |Added by Laws 1965, c. 188, § 24, emerg. eff. June 8, 1965. Renumbered from § 15.24 of Title 59 by Laws 1968, c. 271, § 23, emerg. eff. April 30, 1968. Amended by Laws 1992, c. 272, § 26, eff. Sept. 1, 1992; Laws 1997, c. 133, § 505, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 369, eff. July 1, 1999; Laws 2002, c. 312, § 14, eff. Nov. 1, 2002; Laws 2004, c. 125, § 24, eff. Nov. 1, 2004.NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 505 from July 1, 1998, to July 1, 1999.
59 OK Stat § 59-15.27 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.27. Cease and desist order – Fine - Injunction.

|A. In addition to any other powers conferred on the Board to impose penalties for violations of the provisions of the Oklahoma Accountancy Act, whenever in the judgment of the Board any individual or entity has engaged in any acts or practices, that constitute a violation of the Oklahoma Accountancy Act, the Board may: |1. After notice and hearing, issue a cease and desist order to any individual who should have obtained a certificate, license, practice privilege or permit or to an entity which should have obtained a permit;2. Impose a fine of not more than Ten Thousand Dollars ($10,000.00) for each violation in the event after the issuance of an order to cease and desist the illegal activity, the individual or entity to whom the order is directed commits any act in violation of the order; and3. Make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the Board that such person has engaged in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate shall be granted by such court, without bond.B. Each day a violation is continuing shall constitute a separate offense.C. Administrative fines imposed pursuant to this section shall be enforceable in the district courts of this state.D. Notices and hearings required by this section shall be in accordance with the Administrative Procedures Act.E. Appeals from orders entered pursuant to this section shall be in accordance with the Administrative Procedures Act.Added by Laws 1965, c. 188, § 26, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 22, emerg. eff. April 30, 1968. Renumbered from § 15.26 of this title by Laws 1968, c. 271, § 23, emerg. eff. April 30, 1968. Amended by Laws 1992, c. 272, § 27, eff. Sept. 1, 1992; Laws 2004, c. 125, § 25, eff. Nov. 1, 2004; Laws 2009, c. 45, § 21, emerg. eff. April 14, 2009.
59 OK Stat § 59-15.28 (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.28. Prima facie evidence.

|The displaying or uttering by an individual or entity not registered in accordance with the Oklahoma Accountancy Act of a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing the name of the individual or entity in conjunction with the words “Certified Public Accountant” or “Public Accountant” or any abbreviation thereof shall be prima facie evidence in any action brought pursuant to the provisions of the Oklahoma Accountancy Act that the individual or entity whose name is so displayed or uttered caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device, and that such individual or entity is representing himself, herself or itself to be a certified public accountant, public accountant or CPA, PA or entity holding a valid permit. |Added by Laws 1965, c. 188, § 27, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 20, emerg. eff. April 30, 1968. Renumbered from § 15.27 of Title 59 by Laws 1968, c. 271, § 23, emerg. eff. April 30, 1968. Amended by Laws 1992, c. 272, § 28, eff. Sept. 1, 1992; Laws 2002, c. 312, § 15, eff. Nov. 1, 2002; Laws 2004, c. 125, § 26, eff. Nov. 1, 2004.
59 OK Stat § 59-15.29A (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.29A. Unlawful use of titles or abbreviations - Injunction, restraining order, or other order.

|Whenever, as a result of an investigation under Section 15.23 of this title or otherwise, the Oklahoma Accountancy Board believes that any person or firm has engaged, or is about to engage, in any acts or practices which constitute or will constitute a violation of Section 15.11 of this title, the Board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the Board that such person or firm has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order, or other order as may be appropriate shall be granted by such court. |Added by Laws 2002, c. 312, § 16, eff. Nov. 1, 2002. Amended by Laws 2004, c. 125, § 27, eff. Nov. 1, 2004.
59 OK Stat § 59-15.29B (2021)
2021 Oklahoma Statutes|Title 59. Professions and Occupations|§59-15.29B. Enforcement actions - Evidence of single act sufficient.

|In any action brought under Section 15.24 or 15.27 of this title, evidence of the commission of a single action prohibited by the Oklahoma Accountancy Act shall be sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course of conduct. |Added by Laws 2002, c. 312, § 17, eff. Nov. 1, 2002. Amended by Laws 2004, c. 125, § 28, eff. Nov. 1, 2004.