reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-2 - Initial application to take PA examination [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 20 Ok Reg 2979, eff 9-5-03 (emergency); Amended at 21 Ok
				  Reg 1981, eff 7-1-04; Revoked at 22 Ok Reg 1691, eff
				  7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-3 - Reexamination [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 20 Ok Reg 2979, eff 9-5-03 (emergency); Amended at 21 Ok
				  Reg 1981, eff 7-1-04; Revoked at 22 Ok Reg 1691, eff
				  7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-3.1 - Qualification and examination fees

Current through Vol. 41, No. 20, July 1, 2024
Qualification applicants and candidates shall, for each
				  application filed with the Board, pay a Seventy-five Dollar ($75.00) fee and
				  shall be responsible for all fees charged by the American Institute of
				  Certified Public Accountants, National Association of State Boards of
				  Accountancy (NASBA), and test delivery service provider which are payable to
				  NASBA prior to scheduling the examination.
Added at 20 Ok Reg 2979,
				  eff 9-5-03 (emergency); Added at 21 Ok Reg 1981, eff 7-1-04; Amended at 22 Ok
				  Reg 1691, eff 7-1-05; Amended at 26 Ok Reg 1373, eff
				  7-1-09
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-4 - Examination processing fee [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 20 Ok Reg 2979, eff 9-5-03 (emergency); Amended at 21 Ok
				  Reg 1981, eff 7-1-04; Revoked at 22 Ok Reg 1691, eff
				  7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-5 - Transfer of credits

Current through Vol. 41, No. 20, July 1, 2024
The application fee required with an application to transfer
				  credits shall be One Hundred Forty-five Dollars ($145.00).
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 22 Ok Reg 1691, eff
				  7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-6 - Out of state candidates [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 20 Ok Reg 2979,
				  eff 9-5-03 (emergency); Amended at 21 Ok Reg 1981, eff 7-1-04; Revoked at 22 Ok
				  Reg 1691, eff 7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-7 - Reciprocal application [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Revoked at 20 Ok Reg 1897, eff
				  7-1-03
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-7.1 - Substantial equivalence [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 20 Ok Reg 1897,
				  eff 7-1-03; Revoked at 27 Ok Reg 5, eff 8-6-09 (emergency); Revoked at 27 Ok
				  Reg 1690, eff 7-1-10
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-7.2 - Reciprocal application

Current through Vol. 41, No. 20, July 1, 2024
Each reciprocal application shall be accompanied by an
				  administrative fee of One Hundred Forty-five Dollars
				  ($145.00).
Added at 22 Ok Reg 1691,
				  eff 7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-8 - Registration

Current through Vol. 41, No. 20, July 1, 2024
(a) The annual
				registration fee for an individual renewing the certificate or license will be
				Seventy-five Dollars ($75.00) , or Fifty Dollars ($50.00) for registrants age
				sixty-five (65) or older, and is due by the last day of the registrant's birth
				month .
(1) In addition to the registration
				fee there shall be a fee for registering after the last day of the individuals'
				birth months, but within twelve (12) months after the lapse date of the
				certificate or license, of Seventy-five Dollars ($75.00) or for an individual
				who has reached the age of sixty-five (65), the fee shall be Fifty Dollars
				($50.00) .
(2) In addition to the
				registration fee, there shall be a fee for registering later than twelve (12)
				months following the lapse date of the certificate or license, of One Hundred
				Twenty-five Dollars ($125.00) or for an individual who has reached the age of
				sixty-five (65), the fee shall be Seventy-five Dollars ($75.00) .
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-9 - Permit

Current through Vol. 41, No. 20, July 1, 2024
(a) The fee for an
				individual permit which is not a renewal permit shall be One Hundred
				Twenty-five Dollars ($125.00) .
(b) The fee to renew an individual permit
				shall be One Hundred Twenty-five Dollars ($125.00) which will be renewable by
				the last day of the individuals' birth months.
(c) A fee of One Hundred Twenty-five Dollars
				($125.00) shall be paid at the time a firm, except a sole proprietorship, which
				provides public accounting services to Oklahoma clients applies for a
				permit.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 22 Ok Reg 553, eff 2-8-05 (emergency); Amended at 22 Ok
				  Reg 1691, eff 7-1-05; Amended at 22 Ok Reg 1713, eff 7-1-05; Amended at 27 Ok
				  Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff
				  7-1-10
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-9.1 - Proration of fees for transition to birth month renewals [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 27 Ok Reg 1690,
				  eff 7-1-10
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-10 - Reinstatement

Current through Vol. 41, No. 20, July 1, 2024
The application fee required with an application for
				  reinstatement within the first year of the revocation or cancelled date shall
				  be One Hundred Twenty-five Dollars ($125.00). The fee required with an
				  application for reinstatement after a year from the revocation or cancelled
				  date shall be equal to the accumulated registration and permit fees the
				  individual would have paid had the individual been registered during the
				  cancelled or revoked period, not to exceed Five Thousand Dollars ($5,000.00).
				  The fee shall be calculated using the registration and permit fee amounts in
				  place in the year of reinstatement .In the event that a reinstatement
				  application is rejected by the Board, the applicant shall receive a refund of
				  any reinstatement fee paid over the amount of One Hundred Twenty-five Dollars
				  ($125.00).
Added at 10 Ok Reg 2543,
				  eff 7-1-93
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-11 - Duplicate certificate or license

Current through Vol. 41, No. 20, July 1, 2024
There shall be a fee of One Hundred Fifty Dollars ($150.00)
				  for a duplicate certificate or license except for changes of name or the
				  physical destruction or mutilation of a certificate, for which the fee shall be
				  Ten Dollars ($10.00).
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 20 Ok Reg 1897, eff
				  7-1-03
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-12 - Copies

Current through Vol. 41, No. 20, July 1, 2024
(a) There shall be a
				charge of Twenty-Five Cents ($.25) per page for copies of records of the Board,
				except that a single copy of a final order from an administrative hearing or a
				consent order may be furnished at no charge in response to a request from a
				member of the public.
(b) In the
				event a request for copies is for a commercial purpose or would cause
				disruption of the performance of the regular duties of the Board or Board
				staff, there shall be an additional charge computed and assessed based on the
				cost of personnel necessary to accomplish the copying request.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-13 - Portal convenience fee [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 20 Ok Reg 2979,
				  eff 9-5-03 (emergency); Added at 21 Ok Reg 1981, eff 7-1-04; Revoked at 23 Ok
				  Reg 2123, eff 7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-14 - Peer review fee

Current through Vol. 41, No. 20, July 1, 2024
There shall be a peer review fee of One Hundred Twenty-five
				  Dollars ($125.00) for every modified, pass with deficiency, fail, or report
				  which requires follow up filed with the Board.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 25 Ok Reg 1513, eff
				  7-1-08
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-15 - Fee waiver for low-income individual

Current through Vol. 41, No. 20, July 1, 2024
Upon presentation of satisfactory evidence that an applicant
				  is a low-income individual, the Board shall grant a one-time one-year waiver of
				  any fees associated with the license or certificate. This waiver shall not
				  include fees charged by NASBA , AICPA, Prometric, or any other outside
				  organization, nor shall it include any fines or costs assessed as a result of
				  any disciplinary action. For purposes of this section, a "low-income
				  individual" means an individual who is enrolled in a state or federal public
				  assistance program, including but not limited to, the Temporary Assistance for
				  Needy Families, Medicaid or the Supplemental Nutrition Assistance Program, or
				  whose household adjusted gross income is below one hundred forty percent (140%)
				  of the federal poverty line or a higher threshold to be set by the executive
				  branch department that oversees business regulation.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-16 - Initial determination of eligibility

Current through Vol. 41, No. 20, July 1, 2024
Each request for an initial determination of eligibility due to criminal history record shall be accompanied by an administrative fee of Ninety-Five Dollars ($95.00).
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-1 - Continuing professional education compliance period [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Revoked at 16 Ok Reg 2084, eff
				  7-1-99
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-1.1 - Burden of proof [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 19 Ok Reg 1595, eff 7-1-02; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Amended at 21 Ok Reg 1981, eff 7-1-04; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-2 - CPE transition provisions for renewal of permit [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Revoked at 16 Ok Reg 2084, eff
				  7-1-99
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-3 - CPE compliance period for new CPAs and PAs [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 17 Ok Reg 1835, eff 7-1-00; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Amended at 21 Ok Reg 1981, eff 7-1-04; Amended at 22 Ok Reg 387,
				  eff 12-21-04 (emergency); Amended at 22 Ok Reg 1691, eff 7-1-05; Revoked at 23
				  Ok Reg 2123, eff 7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-4 - Required CPE for issuance of a permit [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 21 Ok Reg 1981,
				  eff 7-1-04; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22
				  Ok Reg 1691, eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-5 - Reciprocity [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 21 Ok Reg 1981,
				  eff 7-1-04; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22
				  Ok Reg 1691, eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-6 - Reporting and documentation by registrants [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-7 - Qualifying subjects [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 17 Ok Reg 1835, eff 7-1-00; Amended at 19 Ok Reg 1595,
				  eff 7-1-02; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-8 - Verification [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 21 Ok Reg 1981, eff 7-1-04; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-9 - Penalties for noncompliance with the CPE requirement [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 29 - Continuing Professional Education [Revoked] › Section 10:15-29-10 - Exceptions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 17 Ok Reg 1835, eff 7-1-00; Amended at 22 Ok Reg 1691,
				  eff 7-1-05; Revoked at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-1 - Burden of proof

Current through Vol. 41, No. 20, July 1, 2024
The burden of proof rests solely upon certificate and license
				  holders to demonstrate to the satisfaction of the Board, in accordance with the
				  Oklahoma Accountancy Act, their CPE exempt status or that all continuing
				  education courses reported meet all the requirements as to content and subject
				  matter related to the profession as provided in subchapter 32 of this
				  Code.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 23 Ok Reg 2123, eff 7-1-06; Amended at 27 Ok Reg 1690,
				  eff 7-1-10
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-2 - Required CPE for issuance of an original permit

Current through Vol. 41, No. 20, July 1, 2024
Certificate and license holders applying for their first permit to practice public accounting must report a minimum of forty (40) hours of CPE earned within the previous calendar year or within 365 days immediately preceding the date of the application and shall also provide evidence of the successful completion of the AICPA Ethics Examination or its equivalent as determined by the Board before a permit will be issued. If the ethics examination course is to be counted toward the CPE required for the permit, it must have been completed during the same period as the remaining CPE reported to obtain the permit. Any ethics course meeting the requirements for issuance of an original permit must have been passed with a score of 90% or above.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 23 Ok Reg 2123, eff 7-1-06; Amended at 25 Ok Reg 1513,
				  eff 7-1-08; Amended at 26 Ok Reg 1373, eff
				  7-1-09
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-3 - Required CPE for issuance of a lapsed permit

Current through Vol. 41, No. 20, July 1, 2024
Certificate and license holders previously holding a permit to practice public accounting must report a minimum of forty (40) hours of CPE earned within the previous calendar year or within 365 days immediately preceding the date of the application and shall also provide evidence of the successful completion of the AICPA Ethics Examination or its equivalent as determined by the Board before a permit will be issued. If the ethics examination course is to be counted toward the CPE required for the permit, it must have been completed during the same period as the remaining CPE reported to obtain the permit. Any ethics course meeting the requirements for the renewal of a lapsed permit must have been passed with a score of 90% or above.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 23 Ok Reg 2123, eff 7-1-06; Amended at 25 Ok Reg 1513,
				  eff 7-1-08; Amended at 26 Ok Reg 1373, eff
				  7-1-09
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-4 - Required CPE for renewal of a permit

Current through Vol. 41, No. 20, July 1, 2024
Certificate and license holders renewing their current permit
				  to practice public accounting must comply with the provisions of
				  10:15-30-5.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-5 - Reporting and documentation by certificate and license holders

Current through Vol. 41, No. 20, July 1, 2024
(a) Certificate and license holders not otherwise exempt must complete one hundred twenty (120) hours of qualifying CPE within a rolling three (3) calendar year period. A certificate or license holder's rolling three (3) calendar year period begins January 1 in the year the certificate or license holder was required to earn CPE. A minimum of twenty (20) hours of acceptable CPE, shall be completed each calendar year. Effective January 1, 2009, four hours of professional ethics must be completed within each rolling three (3) calendar year period.
(b) Each certificate or license holder shall annually report CPE for the preceding calendar year or claim an exemption to the CPE requirement for the preceding calendar year. This reporting shall take place in conjunction with the filing of the certificate or license holder's annual registration renewal based on the certificate or license holder's birth month.
(c) The professional ethics requirement as mandated in this section may be met by courses from other licensed professional disciplines that relate directly to the practice of public accounting, such as law or securities and may be met by courses on ethical codes in jurisdictions other than Oklahoma.
(d) CPE hours claimed for credit may be claimed only for the compliance period in which the course was completed and credit granted.
(e) Each letter or certificate of completion shall include the date of completion of the seminar or course as evidenced by:
(1) Date the in-attendance course was completed;
(2) Date a self-study course was completed and evidenced by the date of certified mailing or date of facsimile transmission to the program sponsor;
(3) Date an internet self-study course is transmitted to the program sponsor.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-6 - Verification of CPE credit or exemption

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board may periodically conduct
				verification of certificate and license holders' compliance with CPE
				requirements or their eligibility to claim an exemption to the CPE
				requirements.
(b) Such verification
				shall be conducted by requesting the certificate or license holder to submit to
				the Board the documentation and evidence required to be retained by the
				certificate or license holder.
(c)
				If a CPE course is not accepted for credit, the certificate or license holder
				will be notified and the Board may grant a period of time for the certificate
				or license holder to correct the deficiency.
(d) In order to determine compliance with the
				CPE standards, the Board may inspect the records of CPE program sponsors and
				CPE program developers.
(e)
				Certificate and license holders shall automatically be included in the
				subsequent verification of CPE in any of the following instances:
(1) If the certificate or license holder
				failed to satisfactorily comply with CPE requirements as determined by the
				Board;
(2) if a certificate or
				license holder has been the subject of an enforcement action by the Board
				during the preceding credit verification.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-7 - Penalties to certificate and license holders for noncompliance with the CPE requirement

Current through Vol. 41, No. 20, July 1, 2024
Failure by a certificate or license holder to document CPE
				  credits shall constitute a cause for disciplinary action pursuant to the
				  provisions of the Oklahoma Accountancy Act.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 23 Ok Reg 2123, eff
				  7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-8 - Exceptions to CPE reporting requirements

Current through Vol. 41, No. 20, July 1, 2024
All certificate and license holders must comply with CPE
				  reporting requirements unless exempted below.
(1) The Board exempts from the requirements
				of CPE the following classifications:
(A)
				Retired certificate or license holders who are no longer employed or practicing
				public accounting;
(B) Certificate
				or license holders who are on active military service;
(C) Disabled certificate or license holders
				who are no longer employed or practicing public accounting due to medical
				circumstances;
(D) Certificate or
				license holders who are (A) not employed due to circumstances other than
				retirement, military service or disability or (B) certificate or license
				holders employed but not performing any services associated with accounting
				work. For purposes of this section, the term "associated with accounting work"
				shall include but is not limited to the following:
(i) working or supervising work performed in
				the areas of financial accounting and reporting; tax compliance, planning or
				advice; management advisory services; accounting information systems; treasury,
				finance or audit or preparing personal financial statements or investment
				plans; or
(ii) representing to the
				public, including an employer, that the registrant is a CPA or PA in connection
				with the performance or sale of any services or products involving accounting
				work, including such designation on a business card, letterhead, promotional
				brochure, advertisement, office, website or any electronic media.
(E) Certificate or license holders
				who reside and are registered as a CPA or PA in another state, who do not serve
				Oklahoma clients, and who demonstrate compliance with the resident state's CPE
				requirements. Registrants whose state of residence does not have a CPE
				requirement shall comply with Oklahoma CPE reporting requirements .
(F) Other good cause as determined by the
				Board on an individual basis.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 30 - Continuing Professional Education › Section 10:15-30-9 - Re-Entering Active Status

Current through Vol. 41, No. 20, July 1, 2024
An inactive status registrant upon return to active status
				  must comply with CPE requirements as follows:
(1) The rolling three (3) calendar year CPE
				cycle of a registrant returning to active status shall begin January 1 of the
				year in which the registrant returns to active status. Forty (40) hours of the
				CPE credit reported to meet the requirements to return to active status will be
				counted toward the three (3)-year CPE cycle for the calendar year in which it
				is earned if the credit is earned:
(A) within
				the calendar year the registrant returns to active status, or
(B) within one year of the date the
				registrant returns to active status.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-1 - General standards for structured CPE [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 19 Ok Reg 1595, eff 7-1-02; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Revoked at 21 Ok Reg 1981, eff
				  7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-2 - Standards for structured CPE program development [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 20 Ok Reg 1897, eff 7-1-03; Revoked at 21 Ok Reg 1981,
				  eff 7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-3 - Standards for structured CPE program presentation [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Revoked at 21 Ok Reg 1981, eff
				  7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-4 - Standards for structured CPE program measurement [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 17 Ok Reg 1835,
				  eff 7-1-00; Amended at 20 Ok Reg 1897, eff 7-1-03; Revoked at 21 Ok Reg 1981,
				  eff 7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-5 - Standards for structured CPE program reporting by participant [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 13 Ok Reg 2329, eff 7-1-96; Amended at 16 Ok Reg 2084,
				  eff 7-1-99; Amended at 17 Ok Reg 1835, eff 7-1-00; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Revoked at 21 Ok Reg 1981, eff
				  7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 31 - Standards for Continuing Professional Education [Revoked] › Section 10:15-31-6 - Documentation and record-keeping standards for CPE sponsors [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Revoked at 21 Ok Reg 1981, eff
				  7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-1 - Standards for certificate and license holders

Current through Vol. 41, No. 20, July 1, 2024
(a) All certificate and license holders
				should participate in learning activities that maintain and/or improve their
				professional competence.
(1) Selection of
				learning activities should be a thoughtful, reflective process addressing the
				individual registrant's current and future professional plans, current
				knowledge and skills level, and desired or needed additional competence to meet
				future opportunities and/or professional responsibilities.
(2) Registrants' fields of employment do not
				limit the need for CPE. Those performing professional services need to have a
				broad range of knowledge, skills, and abilities. Thus, the concept of
				professional competence should be interpreted broadly. Accordingly, acceptable
				continuing education encompasses programs contributing to the development and
				maintenance of both technical and non-technical professional skills.
(3) Acceptable subjects include accounting,
				assurance/auditing, consulting services, specialized knowledge and
				applications, management, taxation, and ethics. Other subjects, including
				personal development, may also be acceptable if they maintain and/or improve
				the registrant's professional competence.
(4) To help guide their professional
				development, registrants may find it useful to develop a learning plan. The
				learning plan can be used to evaluate learning and professional competence
				development. It should be reviewed periodically and modified as professional
				competence needs change.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-2 - Standards for CPE Program Sponsors

Current through Vol. 41, No. 20, July 1, 2024
(a) CPE program sponsors are responsible for
				compliance with all applicable standards and other CPE requirements.
(b) CPE program sponsors may have to meet
				specific CPE requirements of state licensing bodies, other governmental
				entities, membership associations, and/or other professional organizations or
				bodies. Professional guidance for CPE program sponsors is available from the
				AICPA and NASBA; state-specific guidance is available from the state boards of
				accountancy. CPE program sponsors should contact the appropriate entity to
				determine requirements.
(c)
				Self-study courses considered for CPE credit must be:
(1) offered by sponsors registered with
				NASBA; or
(2) courses offered by
				the AICPA or other such organizations as determined by the Board.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-3 - Standards for CPE Program Development

Current through Vol. 41, No. 20, July 1, 2024
(a) Sponsored learning activities must be
				based on relevant learning objectives and outcomes that clearly articulate the
				knowledge, skills, and abilities that can be achieved by participants in the
				learning activities. Learning activities provided by CPE program sponsors for
				the benefit of CPAs should specify the level, content, and learning objectives
				so that potential participants can determine if the learning activities are
				appropriate to their professional competence development needs. Levels include,
				for example, basic, intermediate, advanced, update, and overview.
(b) CPE program sponsors should develop and
				execute learning activities in a manner consistent with the prerequisite
				education, experience, and/or advance preparation of participants. To the
				extent it is possible to do so, CPE program sponsors should make every attempt
				to equate program content and level with the backgrounds of intended
				participants. All programs must clearly identify prerequisite education,
				experience, and/or advance preparation, if any, in precise language so that
				potential participants can readily ascertain whether they qualify for the
				program.
(c) CPE program sponsors
				must use activities, materials, and delivery systems that are current,
				technically accurate, and effectively designed. CPE program sponsors must be
				qualified in the subject matter.
(1) To best
				facilitate the learning process, sponsored programs and materials must be
				prepared, presented and updated timely. Learning activities must be developed
				by individuals or teams having expertise in the subject matter. Expertise may
				be demonstrated through practical experience or education.
(2) CPE program sponsors must review the
				course materials periodically to assure that they are accurate and consistent
				with currently accepted standards relating to the program's subject
				matter.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-4 - Standards for CPE Program Presentation

Current through Vol. 41, No. 20, July 1, 2024
(a) CPE program sponsors must provide
				descriptive materials that enable registrants to assess the appropriateness of
				learning activities. To accomplish this, CPE program sponsors must inform
				participants in advance of learning objectives, prerequisites, program level,
				program content, advance preparation, instructional delivery methods,
				recommended CPE credit, and course registration requirements.
(1) For potential participants to effectively
				plan their CPE, the program sponsor should disclose the significant features of
				the program in advance (e.g., through the use of brochures, Internet notices,
				invitations, direct mail, or other announcements). When CPE programs are
				offered in conjunction with non-educational activities, or when several CPE
				programs are offered concurrently, participants should receive an appropriate
				schedule of events indicating those components that are recommended for CPE
				credit. The CPE program sponsor's registration policies and procedures should
				be formalized, published, and made available to participants.
(2) CPE program sponsors should distribute
				program materials timely and encourage participants to complete any advance
				preparation requirements. All programs should clearly identify prerequisite
				education, experience, and/or advance preparation requirements, if any, in the
				descriptive materials. Prerequisites should be written in precise language so
				that potential participants can readily ascertain whether they qualify for the
				program.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-5 - Standards for CPE program measurement

Current through Vol. 41, No. 20, July 1, 2024
(a) Sponsored learning activities are
				measured by program length, with one 50-minute period equal to one CPE credit.
				One-half CPE credit increments (equal to 25 minutes) are permitted after the
				first credit has been earned in a given learning activity.
(1) For learning activities in which
				individual segments are less than 50 minutes, the sum of the segments should be
				considered one total program. For example, five 30-minute presentations would
				equal 150 minutes and should be counted as three CPE credits. When the total
				minutes of a sponsored learning activity are greater than 50, but not equally
				divisible by 50, the CPE credits granted should be rounded down to the nearest
				one-half credit. Thus, learning activities with segments totaling 140 minutes
				should be granted two and one-half CPE credits.
(2) While it is the participant's
				responsibility to report the appropriate number of credits earned, CPE program
				sponsors must monitor group learning activities to assign the correct number of
				CPE credits.
(3) For university or
				college credit courses that meet these CPE Standards, each unit of college
				credit shall equal the following CPE credits:
(A) Semester System 15 credits; and
(B) Quarter System 10 credits;
(4) For university or college
				non-credit courses that meet these CPE standards, CPE credits shall be awarded
				only for the actual classroom time spent in the non-credit course.
(5) Credit is not granted to participants for
				preparation time.
(6) Only the
				portions of committee or staff meetings that are designed as programs of
				learning and comply with these standards qualify for CPE credit.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 32 - Standards for Continuing Professional Education (CPE) Programs › Section 10:15-32-6 - Standards for CPE Program Reporting

Current through Vol. 41, No. 20, July 1, 2024
(a) CPE program sponsors must provide program
				participants with documentation of their participation, which includes the
				following:
(1) CPE program sponsor name and
				contact information;
(2)
				Participant's name;
(3) Course
				title;
(4) Course field of
				study;
(5) Date offered or
				completed;
(6) Type of
				instructional/delivery method used;
(7) Amount of CPE credit recommended;
				and
(8) Verification by CPE program
				sponsor representative.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-1 - Establishment of peer review program

Current through Vol. 41, No. 20, July 1, 2024
(a) Pursuant to the Oklahoma Accountancy Act,
				§15.30, the Board establishes a peer review program to monitor firms'
				compliance with applicable accounting and auditing standards adopted by
				generally recognized standard-setting bodies. The program shall emphasize
				education, including appropriate remedial procedures, which may be recommended
				or required when financial statement reports do not comply with professional
				standards. In the event a firm does not comply with established professional
				standards, or a firm's professional work is so inadequate as to warrant
				disciplinary action, the Board shall take appropriate action to protect the
				public interest.
(b) This
				subchapter shall not require any firm to become a member of any sponsoring
				organization.
Added at 21 Ok Reg 1981,
				  eff 7-1-04; Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 23 Ok Reg 2123,
				  eff 7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-3 - Standards for peer reviews and sponsoring organizations

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board adopts "Standards for
				Performing and Reporting on Peer Reviews" promulgated by the American Institute
				of Certified Public Accountants, as its minimum standards for peer review of
				registrants. The Board may approve standards promulgated by other qualifying
				sponsoring organizations.
(b)
				Qualified sponsoring organizations shall be any organization approved by the
				Board.
Added at 21 Ok Reg 1981,
				  eff 7-1-04; Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 23 Ok Reg 2123,
				  eff 7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-3.1 - Standards for peer reviewers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 23 Ok Reg 2123,
				  eff 7-1-06; Revoked at 25 Ok Reg 1513, eff
				  7-1-08
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-4 - Enrollment and participation

Current through Vol. 41, No. 20, July 1, 2024
(a) Participation in the program is required of each firm holding a permit from the Board that performs any services which require a peer review as provided in Section 15.30 of the Oklahoma Accountancy Act.
(b) Firm enrollment is required as follows:
(1) An existing firm required to participate under subsection (a) shall enroll in the peer review program of an approved sponsoring organization within one (1) year from the performance of services that require a peer review. The firm shall adopt the peer review due date assigned by the sponsoring organization, and must notify the Board of the date within thirty (30) days of its assignment. In addition, the firm shall schedule and begin an additional peer review within three (3) years of the previous peer review due date, or earlier as may be required by the sponsoring organization. It is the responsibility of the firm to anticipate its needs for peer review services in sufficient time to enable the reviewer to complete the peer review by the assigned review due date.
(2) An existing firm that subsequently begins providing services as set forth in subsection (a) shall notify the Board of the change in status within thirty (30) days and provide the Board with enrollment information within twelve (12) months of the date the services were first provided and have a peer review within eighteen (18) months of the year end of the engagement performed. This provision shall also apply to any new firm that provides the services set forth in subsection (a).
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-5 - Effect of consecutive deficient reports

Current through Vol. 41, No. 20, July 1, 2024
(a) Peer reviews for a firm, including a
				succeeding firm which receives two (2) consecutive pass with deficiencies
				reports and/or one (1) fail report, may be required by the Board or its
				designee to have an accelerated peer review The year-end and due date of such
				peer review is to be determined by the Board giving consideration of the time
				required for the firm to implement remedial actions.
(b) If the accelerated review required by
				subsection (a) above results in a deficient report:
(1) The firm may complete any service
				requiring a peer review for which field work has already begun only if:
(A) Prior to issuance of any report, the
				engagement is reviewed and approved by a third party reviewer acceptable to the
				Board or its designee; and
(B) The
				engagement is completed within ninety (90) days of the acceptance of the peer
				review report, and letter of response (when applicable) by the sponsoring
				organization;