reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 58. Probate Procedure › §58-3042. Agent's certification.

The following optional form may be used by an agent to certify facts concerning a Power of Attorney.
AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY
AND AGENT'S AUTHORITY
State of _____________________________
County of ___________________________
I, _____________________________________________ (Name of Agent), certify under penalty of perjury that __________________________________________(Name of Principal) granted me authority as an agent or successor agent in a Power of Attorney dated ________________________.
I further certify that to my knowledge:
1.
The Principal is alive and has not revoked the Power of Attorney or my authority to act under the Power of Attorney and the Power of Attorney and my authority to act under the Power of Attorney have not terminated;
2.
If the Power of Attorney was drafted to become effective upon the happening of an event or contingency, the event or contingency has occurred;
3.
If I was named as a successor agent, the prior agent is no longer able or willing to serve; and
4.
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
(Insert other relevant statements)
SIGNATURE AND ACKNOWLEDGMENT
____________________________________________
_______________
Agent's Signature
Date
____________________________________________
Agent's Name Printed
____________________________________________
Agent's Address
____________________________________________
Agent's Telephone Number
This document was acknowledged before me on _______________,
(Date)
by ____________________________________________
(Name of Agent)
____________________________________________ (Seal, if any)
Signature of Notary: _______________________________________________
My commission expires: _______________
This document prepared by: _________________________________________
Added by Laws 2021, c. 332, § 42, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 58. Probate Procedure › §58-3044. Relation to Electronic Signatures in Global and National Commerce Act.

This act modifies, limits and supersedes the federal Electronic Signatures in Global and National Commerce Act, 15 U.S.C., Section 7001 et seq., but does not modify, limit or supersede Section 101(c) of that act, 15 U.S.C., Section 7001(c), or authorize electronic delivery of any of the notices described in Section 103(b) of that act, 15 U.S.C., Section 7003(b).
Added by Laws 2021, c. 332, § 44, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 58. Probate Procedure › §58-3045. Effect on existing powers of attorney.

Except as otherwise provided in this act, on the effective date of this act:
1. This act applies to a power of attorney created before, on or after the effective date of this act;
2. This act applies to a judicial proceeding concerning a power of attorney commenced on or after the effective date of this act;
3. This act applies to a judicial proceeding concerning a power of attorney commenced before the effective date of this act unless the court finds that application of a provision of this act would substantially interfere with the effective conduct of the judicial proceeding or prejudice the rights of a party, in which case that provision does not apply and the superseded law applies; and
4. A power of attorney created before the effective date of this act is not affected by this act.
Added by Laws 2021, c. 332, § 45, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.1. Short title - Declaration of policy.

Section 15.1 et seq. of this title shall be known and may be cited as the “Oklahoma Accountancy Act”.
In order to protect the citizens of this state, the Legislature hereby declares that it is the policy of this state, and the purpose of this act, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, that persons who have not demonstrated and maintained such qualifications, not be permitted to represent themselves as having such special competence or to offer such assurance, that the conduct of registrants as having special competence in accountancy be regulated in all aspects of their professional work, that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of registrants be established, and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.
Added by Laws 1965, c. 188, § 1, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 1, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 1, eff. Sept. 1, 1992; Laws 2002, c. 312, § 1, eff. Nov. 1, 2002; Laws 2004, c. 125, § 1, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.1A. See the following versions:

OS 59-15.1Av1 (SB 1253, Laws 2022, c. 22, § 1).
OS 59-15.1Av2 (SB 172, Laws 2023, c. 26, § 1).
OS 59-15.1Av3 (SB 170, Laws 2023, c. 24, § 1).
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.3. Vacancies - Disqualification - Removal.

A. Vacancies on the Board due to death, resignation, or removal as defined in subsections C and D of this section occurring during a term shall be filled by the Governor for the unexpired portion of said term in a manner as provided for appointments to the Board. Members filling the remainder of a term of a member who has died, resigned, or been removed shall assume office immediately upon appointment by the Governor and shall serve until confirmation or denial of confirmation by the Senate.
B. A member of the Board shall become disqualified from serving if that member:
1. Is a registrant member whose certificate, license, or permit pursuant to the laws of this state has become void or has been revoked or suspended;
2. Is a registrant member or public member who has moved from this state;
3. Has been convicted, pled guilty or nolo contendere to a felony pursuant to the laws of the United States or any jurisdiction;
4. Has become medically incapacitated as determined in writing by a medical doctor upon request by the Board; or
5. Has been absent from three meetings, or is absent for more than one-half (1/2) the number of minutes for which a meeting is conducted of three meetings as determined by the Board during any twelve-month period, unless such absence is determined to be unavoidable in the opinion of a majority of the remaining members.
C. Removal pursuant to the provisions of this section shall be accomplished by a majority vote of the remaining members. Upon said vote, a written notification shall be sent to the Governor setting out the dates of absences or other grounds for removal and the fact of the disqualification of the member. Upon receipt of the written notification, the Governor shall appoint another member in the manner provided for appointments to the Board.
D. The Governor may, after a hearing conducted in accordance with the provisions of the Administrative Procedures Act, remove any member of the Board for misconduct regarding responsibilities and duties of the member, incompetence, or neglect of duty. Removal pursuant to the provisions of this subsection shall occur upon the Governor filing a written statement of findings after the hearing as to the reasons and basis for removal of the member with the Secretary of the Board.
Laws 1965, c. 188, § 3, emerg. eff. June 8, 1965; Laws 1980, c. 274, § 2, eff. July 1, 1980; Laws 1986, c. 79, § 3, eff. July 1, 1986; Laws 1992, c. 272, § 4, eff. Sept. 1, 1992; Laws 2004, c. 125, § 4, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.4. Officers - Meetings - Duties.

A. The Oklahoma Accountancy Board shall elect from its membership a chair, a vice-chair and a secretary. The officers of the Board shall be elected each May, to take office on July 1 following the election, and shall hold office for a term of one (1) year.
B. The chair shall preside at all meetings of the Board, call special meetings of the Board as are necessary, sign all certificates and licenses and perform such other duties as the Board shall direct.
C. The vice-chair shall exercise the powers of and perform the duties of the chair in the absence or disability of the chair, and perform such other duties as the Board shall direct.
D. The secretary shall preside at any meeting in the absence of the chair and vice-chair, validate minutes of all of the meetings of the Board, in the manner prescribed in the rules of the Board, supervise the maintenance of the records of the Board, including the register of individuals and firms authorized to practice public accounting in this state, and a record of all examination grades. The secretary shall perform such other duties as the Board shall direct.
E. At any regular or special meeting at which none of the officers are in attendance, the members of the Board in attendance shall elect a member to preside at that meeting.
Added by Laws 1965, c. 188, § 4, emerg. eff. June 8, 1965. Amended by Laws 1992, c. 272, § 5, eff. Sept. 1, 1992; Laws 2002, c. 312, § 3, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.5. Quorum - Seal - Records - Staff - Expenditures - Rules and regulations – Delegation of authority.

A. The Oklahoma Accountancy Board shall be responsible for the administration and enforcement of the Oklahoma Accountancy Act. A majority of the Board shall constitute a quorum for the transaction of business.
B. In addition to the other duties imposed on the Board by law, the Board shall:
1. Have a seal that shall be judicially noticed and shall be affixed to all certificates and licenses, and such other documents as the Board deems appropriate;
2. Keep correct records of all official proceedings including minutes of meetings, applications and related documents of applicants, registry of the names and addresses of registrants, official documents filed in any hearings conducted by the Board and in any proceeding in any court arising out of any provision of the Oklahoma Accountancy Act or the rules and regulations adopted by the Board. Copies of said records certified by the secretary under the seal of the Board shall, if material, be admissible in evidence;
3. Employ such executive staff as may be necessary to implement and administer the Oklahoma Accountancy Act, to fix and pay their salaries or fees. Such executive staff shall include an Executive Director, Deputy Director and legal counsel. The Board shall have the authority to employ other staff and contract with or hire special prosecutors, investigators, expert witnesses, hearing examiners and clerical personnel in furtherance of its duties under the Oklahoma Accountancy Act;
4. Lease office space and pay the rent thereon, purchase office equipment and supplies, and make such other expenditures as are necessary for the administration and enforcement of the provisions of the Oklahoma Accountancy Act;
5. Pay the costs of such research programs in accounting and other subjects as in the determination of the Board would be beneficial to registrants; and
6. Adopt rules and regulations for the implementation of the provisions of the Oklahoma Accountancy Act in accordance with the procedures prescribed in the Administrative Procedures Act.
C. The Board may delegate to the executive director the authority to employ other staff and clerical personnel.
Added by Laws 1965, c. 188, § 5, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 3, emerg. eff. April 30, 1968; Laws 1986, c. 79, § 4, eff. July 1, 1986; Laws 1992, c. 272, § 6, eff. Sept. 1, 1992; Laws 2004, c. 125, § 5, eff. Nov. 1, 2004; Laws 2009, c. 45, § 2, emerg. eff. April 14, 2009.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.6A. Confidentiality of investigations - Use as evidence – Disclosure of information.

A. The Oklahoma Accountancy Board, its employees, independent contractors, appointed committee members or other agents shall keep confidential all information obtained during an investigation into allegations of violations of the Oklahoma Accountancy Act, including any review or investigation made to determine whether to allow an applicant to take an examination, or whether the Board shall grant a certificate, license, or permit. All information obtained in the course of conducting a peer review, including peer review reports provided to the Board by a registrant, examinations and test scores shall also be held confidential by the Board, its employees and independent contractors.
B. To ensure the confidentiality of such information for the protection of the affected individual or entity, the information obtained shall not be deemed to be a “record” as that term is defined in the Oklahoma Open Records Act.
C. Rules adopted to implement the provisions of this subsection shall assure the privacy of the information obtained. Such rules shall include but not be limited to:
1. Assuring availability of the information for inspection by the individual or entity affected or their designated representatives during the normal business hours of the Board;
2. A method for obtaining a written release for the affected individual or entity to allow inspection of their confidential records to the public at large; and
3. A method for making available to the public all final written orders of the Board concerning an individual or entity.
D. Information obtained by the Board or any of its agents as set out in subsection A of this section shall be considered competent evidence in a court of competent jurisdiction only in matters directly related to actions of the Board and the affected individual or entity as a result of the Board obtaining the information. Such information shall not be admissible as evidence in any other type of civil or criminal action.
E. The Board may disclose information concerning investigations into allegations of violations of the Oklahoma Accountancy Act under this section to another governmental, regulatory, or law enforcement agency engaged in an enforcement action. The provisions of this subsection shall not apply to information concerning whether to allow an applicant to take an examination, peer review or test scores.
Added by Laws 1992, c. 272, § 7, eff. Sept. 1, 1992. Amended by Laws 2002, c. 312, § 4, eff. Nov. 1, 2002; Laws 2004, c. 125, § 6, eff. Nov. 1, 2004; Laws 2009, c. 45, § 3, emerg. eff. April 14, 2009.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.7. Disbursement of fees and monies.

All fees and other monies except the fines as provided in Section 15.24 of this title received by the Board pursuant to the provisions of the Oklahoma Accountancy Act shall be expended solely for effectuating the purposes of the Oklahoma Accountancy Act and shall be deposited to the credit of the Board with the Oklahoma State Treasurer. After the close of each fiscal year the Board shall file with the Governor a report of all fees charged, collected and received and all disbursements during the previous fiscal year. The Board shall pay into the General Revenue Fund of the state ten percent (10%) of all annual registration fees so charged, collected and received, and no other portion shall ever revert to the General Revenue Fund or any other fund of the state.
All salaries, fees, and other expenses incurred by the Board in the performance of the duties imposed by the provisions of the Oklahoma Accountancy Act shall be paid from the Board’s Revolving Fund and none of said expenses shall be a charge against the general funds of this state.
Laws 1965, c. 188, § 7, emerg. eff. June 8, 1965; Laws 1992, c. 272, § 8, eff. Sept. 1, 1992; Laws 2004, c. 125, § 7, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.10. Examinations.

A. The Board shall provide an examination for candidates to obtain a certificate as a certified public accountant 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; Laws 2022, c. 26, § 5, eff. Nov. 1, 2022.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.13A. Issuance of certificate 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, and
c.
was issued upon the basis of substantially equivalent educational, examination and experience requirements established by the foreign authority or by law; and
3. 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 the Oklahoma Accountancy Act in the foreign country which granted the foreign designation or has completed four (4) years of professional experience in this state, or satisfies 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, and
d.
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; Laws 2022, c. 26, § 7, eff. Nov. 1, 2022.
2023 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 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;
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.
2023 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; 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.
2023 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 this title and does not hold a valid permit under Section 15.15A of this title 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 this title or meets the requirements of paragraph 3 of subsection A of Section 15.15 this title, whichever is applicable.
Added by Laws 2009, c. 45, § 17, emerg. eff. April 14, 2009. Amended by Laws 2023, c. 26, § 7, eff. Nov. 1, 2023.
2023 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; and
6. 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.
2023 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.
2023 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; 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 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.
2023 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.
2023 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; and
3. 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.
2023 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.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.30. Peer reviews.

A. As a condition for issuance or renewal of permits, the Board may require applicants who perform attest services, except compilations and those services described in subparagraph d of paragraph 5 of Section 15.1A of this title, to undergo peer reviews conducted not less than once every three (3) years.
B. Peer reviews shall be conducted in such manner and in accordance with such standards as the Board may specify by rule.
C. The rules may provide for a registrant to comply by providing documented proof of a satisfactory peer review conducted for some other purpose which meets the purposes and standards of the Board peer review program within three (3) years preceding the date the Oklahoma peer review is to be conducted.
D. Failure of any registrant to provide full cooperation with the Board or any individual acting at the direction of the Board in performing a peer review shall after notice and a hearing be subject to the penalties provided in the Oklahoma Accountancy Act.
E. The Board by rule may establish a fee in an amount not to exceed One Hundred Dollars ($100.00) for each peer review required by the Board under this section.
Added by Laws 1992, c. 272, § 29, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 29, eff. Nov. 1, 2004; Laws 2011, c. 150, § 3.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.35. Continuing professional education.

A. In order to assure continuing professional competence of individuals in accountancy, and as a condition for issuance of a certificate or license and/or renewal of a permit to practice, certificate and license holders shall furnish evidence of participation in continuing professional education.
B. Continuing professional education compliance periods shall be established by rule.
C. All certificate and license holders shall complete at least one hundred twenty (120) hours of continuing professional education within a three-year period with completion of not less than twenty (20) hours of continuing professional education in any year.
D. The Oklahoma Accountancy Board shall adopt rules and regulations regarding such continuing professional education. Such rules shall include but not be limited to:
1. Requiring reporting of continuing professional education to coincide with the annual permit renewal date;
2. Provisions for exempting retired, inactive and disabled individuals as defined by the Board in the rules from the requirement of continuing professional education; and
3. Adopt standards for determining approved continuing professional education courses.
Added by Laws 1980, c. 274, § 4, eff. July 1, 1980. Amended by Laws 1992, c. 272, § 30, eff. Sept. 1, 1992; Laws 2002, c. 312, § 18, eff. Nov. 1, 2002; Laws 2004, c. 125, § 30, eff. Nov. 1, 2004; Laws 2009, c. 45, § 22, emerg. eff. April 14, 2009.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.36. Persons who may perform assurance services and audits or issue reports.

Any CPA or PA holding a valid permit, or an individual granted practice privileges under Section 15.12A of this title, may perform assurance services, including audit services, and issue a report required by any statute, charter, ordinance, trust or other legal instrument.
Added by Laws 1971, c. 324, § 2, emerg. eff. June 24, 1971. Amended by Laws 1992, c. 272, § 31, eff. Sept. 1, 1992. Renumbered from § 15.32 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 31, eff. Nov. 1, 2004; Laws 2009, c. 45, § 23, emerg. eff. April 14, 2009.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.37. Acts and instruments not to provide for audit services by other than registrant holding valid permit.

No ordinance, trust or other legal instrument shall provide for any audit services to be performed other than by a registrant holding a valid permit or an individual granted practice privileges under Section 15.12A of this title or a firm exempt from the registration requirement under paragraph 3 of subsection A of Section 15.15 of this title.
Added by Laws 1971, c. 324, § 3, emerg. eff. June 24, 1971. Amended by Laws 1992, c. 272, § 32, eff. Sept. 1, 1992. Renumbered from § 15.33 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 32, eff. Nov. 1, 2004; Laws 2009, c. 45, § 24, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 15, eff. July 1, 2010; Laws 2023, c. 26, § 9, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-15.38. Filing, fees, and continuing professional education requirements waived for license or certificate holder called to active military service.

All filing requirements, fees and the continuing professional education requirements provided in the Oklahoma Accountancy Act shall be waived for any holder of a license or certificate who is called to active military service. The license or certificate holder shall provide the Board a copy of the order to active military service. This waiver shall remain in effect for the duration of the certificate or license holder’s active military service. Within sixty (60) days after the discharge from active military service, the license or certificate holder shall provide a copy of the discharge order to the Board.
Added by Laws 2004, c. 125, § 33, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-46.1. Short title - State Architectural and Registered Commercial Interior Designers Act.

Section 46.1 et seq. of this title shall be known and may be cited as the "State Architectural and Registered Commercial Interior Designers Act".
Added by Laws 1947, p. 347, § 1, emerg. eff. April 16, 1947. Amended by Laws 1980, c. 314, § 1, eff. July 1, 1980; Laws 1986, c. 287, § 1, operative July 1, 1986. Renumbered from § 45.1 of this title by Laws 1986, c. 287, § 30, operative July 1, 1986. Amended by Laws 2006, c. 163, § 1, eff. July 1, 2006; Laws 2009, c. 184, § 1, eff. July 1, 2009; Laws 2014, c. 234, § 1, eff. July 1, 2014; Laws 2021, c. 443, § 1, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-46.2. Purpose of act.

In order to safeguard life, health and property and to promote public welfare, the professions of architecture , landscape architecture and registered commercial interior design are declared to be subject to regulation in the public interest. It is unlawful for any person to practice or offer to practice architecture or landscape architecture in this state, as defined in the provisions of the State Architectural and Registered Commercial Interior Designers Act, use in connection with the person's name, or otherwise assume the title of architect, landscape architect or registered commercial interior designer, or advertise any title or description tending to convey the impression that the person is a licensed architect or landscape architect or registered commercial interior designer unless the person is duly licensed or exempt from licensure or registration under the State Architectural and Registered Commercial Interior Designers Act. The practice of architecture and landscape architecture and the use of the titles architect, landscape architect and registered commercial interior designer are privileges granted by the state through the Board of Governors of the Licensed Architects, Landscape Architects and Registered Commercial Interior Designers of Oklahoma based upon the qualifications of the individual as evidenced by a certificate of licensure or registration which shall not be transferable.
Added by Laws 1947, p. 347, § 2, emerg. eff. April 16, 1947. Amended by Laws 1986, c. 287, § 2, operative July 1, 1986. Renumbered from § 45.2 of this title by Laws 1986, c. 287, § 30, operative July 1, 1986. Amended by Laws 1998, c. 220, § 1, eff. July 1, 1998; Laws 2006, c. 163, § 2, eff. July 1, 2006; Laws 2006, c. 193, § 1, eff. July 1, 2006; Laws 2009, c. 184, § 2, eff. July 1, 2009; Laws 2014, c. 234, § 2, eff. July 1, 2014; Laws 2021, c. 443, § 2, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 59. Professions and Occupations › §59-46.6. Meetings - Officers - Salary - Quorum.

The Board shall hold regular meetings with the dates, times and place to be fixed by the Board. The Board shall hold a regular meeting in June of each year, which meeting shall be the annual meeting, at which time it shall elect its officers for the next fiscal year and conduct all other business required under this act. At the regular meeting of the Board herein in June of each year, the Board shall elect from its membership a chair, a vice-chair and a secretary-treasurer, each of whom shall serve until such officer's respective successor shall have been elected and shall have qualified. The position of the secretary-treasurer shall not count against the agency’s full-time-equivalent limits authorized by the Legislature. The chair shall preside at all meetings of the Board and shall perform such other duties as the Board may prescribe. The secretary-treasurer shall receive a monthly salary to be fixed by the Board and shall be reimbursed pursuant to the State Travel Reimbursement Act for travel and other expenses which shall have been incurred while in the performance of the duties of this office. Six Board members shall constitute a quorum for the transaction of business.
Added by Laws 1947, p. 349, § 7, emerg. eff. April 16, 1947. Amended by Laws 1980, c. 159, § 9, emerg. eff. April 2, 1980; Laws 1980, c. 314, § 6, eff. July 1, 1980; Laws 1986, c. 287, § 8, operative July 1, 1986. Renumbered from § 45.7 of this title by Laws 1986, c. 287, § 30, operative July 1, 1986. Amended by Laws 1998, c. 220, § 4, eff. July 1, 1998; Laws 2006, c. 163, § 5, eff. July 1, 2006.