reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-1 - Applications for examination

Current through Vol. 41, No. 20, July 1, 2024
(a) An application for qualification in a format prescribed by the Board, will not be considered filed until the application and all required fees as provided by §15.8 of the Act and supporting documents, including but not limited to photographs and official transcripts as proof that the applicant has satisfied the education requirement, are received by the Board.
(b) Evidence, by submission to a national criminal history record search, that the applicant has not committed a criminal offense that would disqualify the applicant from holding a certificate or license;
(c) A candidate's application for examination will not be considered filed until the application in a format prescribed by the Board and the application fee as provided in Subchapter 27 are received by the Board.
(d) Failure of a candidate to furnish all information requested by the Board within the time frame set by the Board shall be grounds for denying such candidate admission to the examination.
(e) Any candidate who gives false information to the Board in order to be eligible to take the examination shall be subject to disciplinary action by the Board.
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 25 Ok Reg 1513, eff 7-1-08; 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 18 - Computer-Based Examination › Section 10:15-18-2 - Time and place of examination

Current through Vol. 41, No. 20, July 1, 2024
Eligible candidates shall be notified of the Notice to
				  Schedule (NTS) as issued by the National Association of State Boards of
				  Accountancy (NASBA). The candidate shall independently contact the test center
				  operator to schedule the time and place for the examination at a test site
				  approved by the Board within a six month period from the date the NTS is
				  issued.
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
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-3 - Retake and granting of credit requirements

Current through Vol. 41, No. 20, July 1, 2024
(a) A grade of seventy-five (75) in each required test section shall be the minimum passing grade for purposes of granting credit.
(b) A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen months from the date the candidate took that test section, without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections. A CPA candidate must pass all four test sections of the AICPA Uniform CPA Examination within a rolling eighteen-month period, which begins on the date that the first test section(s) passed is taken. In the event all four test sections of the AICPA Uniform CPA Examination are not passed within the rolling eighteen-month period, credit for any test section(s) passed outside the eighteen-month period will expire and that/those test section(s) must be retaken.
(c) A candidate shall be deemed to have passed the CPA examination once the candidate holds at the same time valid credit for passing each of the four test sections of the examination within the rolling eighteen month period. For purposes of this section, credit for passing a test section of the computer-based examination is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.
(d) Provided, however, that regardless of the language in subsections (b) and (c) that restricts valid exam credits to a rolling eighteen-month period, the Board may authorize time-limited credit and candidacy extensions consistent with national standards and practice.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-3 - Retake and granting of credit requirements

Current through Vol. 41, No. 20, July 1, 2024
(a) A grade of seventy-five (75) in each required test section shall be the minimum passing grade for purposes of granting credit.
(b) A candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen months from the date the candidate took that test section, without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections.
A CPA candidate must pass all four test sections of the AICPA Uniform CPA Examination within a rolling eighteen-month period, which begins on the date that the first test section(s) passed is taken. In the event all four test sections of the AICPA Uniform CPA Examination are not passed within the rolling eighteen-month period, credit for any test section(s) passed outside the eighteen-month period will expire and that/those test section(s) must be retaken.
(c) A candidate shall be deemed to have passed the CPA examination once the candidate holds at the same time valid credit for passing each of the four test sections of the examination within the rolling eighteen month period. For purposes of this section, credit for passing a test section of the computer-based examination is valid from the actual date of the testing event for that test section, regardless of the date the candidate actually receives notice of the passing grade.
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 18 - Computer-Based Examination › Section 10:15-18-4 - Educational requirements

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				qualification applicant shall show, to the satisfaction of the Board, that the
				applicant has graduated from an accredited four-year college or university.
(1) As to an applicant whose college credits
				are reflected in quarter hours, each quarter hour of credit shall be considered
				as two-thirds (2/3) of one (1) semester hour when determining semester hour
				credits necessary to qualify for examination or transfer of credits.
(2) When determining eligibility based on
				educational qualifications, the Board shall consider only educational credit
				reflected on official transcripts, from an accredited two-year or four-year
				college or university.
(3) The
				Board may accept as temporary consideration, an official letter signed and
				sealed by the registrar's office of any two-year or four-year college or
				university attesting to the completion of educational qualifications of any
				qualification applicant, provided that official transcripts are submitted to
				the Board prior to any score release.
(4) The specific requirement that each
				applicant shall have completed at least one (1) course in auditing may only be
				satisfied with an auditing or assurance course taken for credit from an
				accredited two-year or four-year college or university. Such coursemust have a
				concentration on external auditing standards including but not limited to
				Statements on Auditing Standards (SAS).
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-5 - Evaluation of application

Current through Vol. 41, No. 20, July 1, 2024
Evaluation of qualifications and approval of applications to
				  take an examination or for transfer of credits shall be performed by the
				  Executive Director, or his/her designee, subject to the limitations set forth
				  in Subchapter
				  10:15-37-11.
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 18 - Computer-Based Examination › Section 10:15-18-6 - Denial of application

Current through Vol. 41, No. 20, July 1, 2024
(a) Any
				qualification applicant or candidate who has not met the applicable
				qualifications and/or whose application has been denied shall be notified in
				writing. The written notice shall include the reason(s) for the
				denial.
(b) If an application is
				denied, the qualification applicant or candidate may file a written request
				with the Board for a review of the denial. The qualification applicant or
				candidate shall have the burden of demonstrating to the Board that the
				qualifications required by the Oklahoma Accountancy Act and the rules
				implementing the Act have been met. Any evidence submitted by the qualification
				applicant or candidate shall be in documentary form.
Added 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 18 - Computer-Based Examination › Section 10:15-18-7 - Board review of denied applications

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board shall consider all requests for
				review of denied applications.
(b)
				The issues considered for review shall include, but not be limited to, the
				statutory eligibility requirements and rules upon which the denial of the
				application was based.
(c) The
				qualification applicant or candidate who has requested the review shall be
				notified in writing of the Board's decision. If the denial is sustained by the
				Board, the written notice shall include the reason(s) for sustaining the
				denial.
(d) If the denial of the
				application is sustained, and the qualification applicant or candidate is not
				satisfied with the decision of the Board, the qualification applicant or
				candidate may request in writing a public hearing before the Board. Such
				request shall be granted only if the qualification applicant or candidate can
				provide additional information to the Board which was not previously available
				to the Board at the time of the initial evaluation, review, or denial. Any
				additional evidence shall be in documentary form. If any additional evidence is
				to be presented by oral testimony, a written synopsis of that oral evidence
				shall accompany the request for a public hearing.
(e) If the Board grants a public hearing to
				the qualification applicant or candidate, the hearing may be held in
				conjunction with the next regular meeting of the Board or at a special meeting
				of the Board.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; Amended at 26 Ok Reg 1373, eff 7-1-09; 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 18 - Computer-Based Examination › Section 10:15-18-8 - Content of examinations

Current through Vol. 41, No. 20, July 1, 2024
The examination for certification as a certified public accountant shall be the AICPA Uniform Certified Public Accountant Examination.
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 18 - Computer-Based Examination › Section 10:15-18-9 - Notification of grade

Current through Vol. 41, No. 20, July 1, 2024
Each candidate shall be advised of the grade earned in each test section for which the candidate was examined. The names of candidates who have been granted credit for all test sections of the CPA examination will be made public after the grades have been certified in accordance with Board policy.
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 18 - Computer-Based Examination › Section 10:15-18-10 - Procedures to request review of the grading process

Current through Vol. 41, No. 20, July 1, 2024
(a) A candidate may request a review or
				appeal of non-passing examination scores with the appropriate review or appeal
				organization.
(b) The cost of the
				review or appeal shall be paid by the candidate.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; 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 18 - Computer-Based Examination › Section 10:15-18-11 - Requests for extension of time

Current through Vol. 41, No. 20, July 1, 2024
(a) A candidate may apply for an extension of
				the time limits set by this Subchapter if the candidate is called to active
				military service or becomes incapacitated as a result of illness or
				injury.
(b) The candidate shall
				file a written request with the Board for an extension after receiving the call
				to active military service and shall furnish a copy of the orders to active
				military service or furnish written evidence of incapacitation or
				injury.
(c) Within sixty (60)
				calendar days after the candidate is discharged from active military service,
				the candidate shall furnish the Board with copies of the discharge orders. The
				candidate shall then be required to take one (1) test section for which the
				candidate is eligible within the next six (6) months following the candidate's
				discharge from military service or rehabilitation from incapacitation or
				injury.
(d) The candidate shall
				file a written request with the Board for an extension should serious illness
				or injury incapacitate the candidate to the extent that the illness or injury
				prevents the candidate from examination testing. The candidate shall furnish a
				copy of an original and signed diagnosis directly related to the injury or
				illness from a licensed, qualified physician. The professional must provide a
				precise statement setting forth the determination that the illness or injury
				precludes the candidate from testing and the time period involved. The Board
				will follow federal Health Insurance Portability and Accountability Act (HIPAA)
				guidelines.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; 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 18 - Computer-Based Examination › Section 10:15-18-12 - Application for transfer of credits

Current through Vol. 41, No. 20, July 1, 2024
(a) An individual who has taken the AICPA
				Uniform Certified Public Accountant Examination in any jurisdiction may apply
				to the Board for the transfer of credits granted.
(b) The application shall be in such format
				as the Board prescribes.
(c) The
				applicant shall submit written verification of the valid credits from the
				examining authority responsible for administering the examination at which such
				credits were earned.
(d) The
				applicant shall meet all other eligibility requirements established to take the
				examination in Oklahoma at the time of filing the application.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; 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 18 - Computer-Based Examination › Section 10:15-18-13 - Requirements to qualify for transfer of credits

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon the filing of an application to
				transfer credits on the AICPA Uniform Certified Public Accountant Examination,
				the Board shall accept and transfer such credits, if, at the time the
				application to transfer credits is filed with the Board, the applicant has met
				the following requirements:
(1) The credits
				were earned by the applicant while taking an examination administered by the
				examining authority responsible for conducting such examinations pursuant to
				the laws of any jurisdiction.
(2)
				The applicant was examined and passed all subjects of the AICPA Uniform
				Certified Public Accountant Examination in the same manner as required for
				Oklahoma candidates.
(3) All
				credits were earned pursuant to Rule
				10:15-18-3
				immediately preceding the date the application to transfer credits is filed
				with the Board.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-14 - Failure to apply to take succeeding examinations

Current through Vol. 41, No. 20, July 1, 2024
If a candidate fails to sit for a test section for eighteen
				  (18) months after approval, or fails to sit for one (1) test section for an
				  eighteen (18) month period, that individual shall no longer be considered a
				  candidate and must reapply as a qualification applicant and meet the
				  qualification requirements in effect at the time of making
				  application.
Added at 22 Ok Reg 1691,
				  eff 7-1-05; 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 18 - Computer-Based Examination › Section 10:15-18-15 - Cheating

Current through Vol. 41, No. 20, July 1, 2024
(a) Cheating by a
				candidate in applying for, taking or subsequent to the examination will
				invalidate any score earned by the candidate on any or all test sections of the
				examination and may warrant summary expulsion from the test site and
				disqualification from taking the examination for a specified period of time or
				indefinitely.
(b) For purposes of
				this subsection, the following actions or attempted activities, among others,
				may be considered cheating:
(1) Falsifying or
				misrepresenting educational credentials or other information required for
				admission to the examination;
(2)
				Communication between candidates inside or outside the test site or copying
				another candidate's answers while the examination is in progress;
(3) Communication with others inside or
				outside the test site while the examination is in progress;
(4) Substitution of another person to sit in
				the test site in the stead of a candidate;
(5) Reference to crib sheets, textbooks or
				other material or electronic media (other than that provided to the candidate
				as part of the examination) inside or outside the test site while the
				examination is in progress;
(6)
				Violating the nondisclosure prohibitions of the examination or aiding or
				abetting another in doing so, or otherwise participating in the collection of
				test items for use, redistribution or sale;
(7) Retaking or attempting to retake a test
				section by an individual holding a valid certificate or by a candidate who has
				unexpired credit for having already passed the same test section, unless the
				individual has been directed to retake a test section pursuant to Board order
				or unless the individual has been expressly authorized by the Board to
				participate in a "secret shopper" program.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 18 - Computer-Based Examination › Section 10:15-18-16 - Security and irregularities

Current through Vol. 41, No. 20, July 1, 2024
Notwithstanding any other provisions under these rules, the
				  Board may postpone scheduled examinations, the release of scores, or the
				  issuance of certificates due to:
(1) A
				breach of examination security;
(2)
				Unauthorized acquisition or disclosure of the contents of an
				examination;
(3) Suspected or
				actual negligence, errors, omissions, or irregularities in conducting an
				examination; or
(4) For any other
				reasonable cause or unforeseen circumstance.
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 19 - Proctoring of Candidates Taking Examinations [Revoked] › Section 10:15-19-1 - Request for Board proctoring service [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 22 Ok Reg 1691, eff
				  7-1-05
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 19 - Proctoring of Candidates Taking Examinations [Revoked] › Section 10:15-19-2 - Payment of fee [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; 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 19 - Proctoring of Candidates Taking Examinations [Revoked] › Section 10:15-19-3 - Limitations and restrictions on proctored examinations [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; 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 19 - Proctoring of Candidates Taking Examinations [Revoked] › Section 10:15-19-4 - Oklahoma candidates taking examination in other states [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 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 20 - Internet Practice Requirements › Section 10:15-20-1 - Requirements regarding practice or solicitation of an engagement via electronic means

Current through Vol. 41, No. 20, July 1, 2024
(a) An
				individual offering or rendering professional accounting services to Oklahoma
				clients from a Website or any electronic means shall disclose, via any such
				Website or any electronic means, the individual's principal jurisdiction of
				licensure, license number and an address as a means for regulators and the
				public to contact the individual regarding complaints, questions or regulatory
				compliance.
(b) A firm offering or
				rendering professional accounting services to Oklahoma clients from a Website
				or any electronic means shall provide on the Website's homepage or electronic
				medium, a name, an address, and the principal jurisdiction of licensure as a
				means for regulators and the public to contact a responsible licensee in charge
				at the firm regarding complaints, questions, or regulatory
				compliance.
Added at 20 Ok Reg 1897,
				  eff 7-1-03; Amended 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 21 - Reciprocity › Section 10:15-21-1 - Application for certificate

Current through Vol. 41, No. 20, July 1, 2024
(a) An applicant seeking to obtain an Oklahoma reciprocal certificate, who holds a valid certificate pursuant to the laws of another jurisdiction shall provide the Board with:
(1) written proof of test scores received on all examinations from the examining jurisdiction;
(2) written information that the applicant met or currently meets all Oklahoma requirements for eligibility as provided by statute,  §
										15.13,  Title 59, Oklahoma Statutes and these rules;
(3) a current certificate of good standing from the jurisdiction who issued the certificate upon which the reciprocal certificate is based;
(4) written proof of having met all Oklahoma continuing professional educational requirements for those applicants seeking a permit to practice public accounting;
(5) evidence of successful completion of the AICPA ethics examination or its equivalent as determined by the Board; and
(6) evidence, by means established in Section 15.9 of the Act, is obtained to substantiate that the applicant is of good character.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 21 - Reciprocity › Section 10:15-21-2 - Basis for reciprocal certificate or license [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Revoked at 12 Ok Reg 1963, eff
				  7-1-95
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 21 - Reciprocity › Section 10:15-21-3 - Evaluation of qualifications

Current through Vol. 41, No. 20, July 1, 2024
Evaluation and approval or denial of the application for a reciprocal certificate shall be performed by the Executive Director or his or her designee.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 20 Ok Reg 1897, eff 7-1-03; 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 21 - Reciprocity › Section 10:15-21-4 - Denial of application

Current through Vol. 41, No. 20, July 1, 2024
(a) Any
				applicant who has not met the applicable qualifications and whose application
				has been denied shall be notified in writing. The written notice shall include
				the reason(s) for the denial of the application for reciprocity.
(b) If an application is denied, the
				applicant may file a written request with the Board for a review of the denial.
				The applicant shall have the burden of demonstrating to the Board that the
				qualifications required by the Oklahoma Accountancy Act and by the rules
				implementing that Act have been met. Any evidence submitted by the applicant
				with the written request shall be in documentary form.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff
				  7-1-95
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 21 - Reciprocity › Section 10:15-21-5 - Review of applications by Board

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board shall consider all requests for
				review of denied applications for reciprocity.
(b) The issues considered for review shall
				include but not be limited to, the statutory eligibility requirements and rules
				upon which the denial of the application was based.
(c) The applicant who has requested the
				review shall be notified in writing of the decision by the Board. If the denial
				is sustained by the Board, the written notice shall include the reason(s) for
				sustaining the denial.
(d) If the
				denial of an application is sustained, and the applicant is not satisfied with
				the decision of the Board, an applicant may request, in writing, a public
				hearing before the Board. Such request shall be granted only if the applicant
				can provide additional information to the Board which was not previously
				available to either the Executive Director, his or her designee, or the Board
				at the time of the initial evaluation or review. Any additional evidence shall
				be in documentary form. If any additional evidence is to be presented by oral
				testimony, a written synopsis of that oral evidence shall accompany the request
				for a public hearing.
(e) If the
				Board grants a public hearing to the applicant, the hearing may be held in
				conjunction with the next regular meeting of the Board or at a special meeting
				of the Board.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; 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 21 - Reciprocity › Section 10:15-21-6 - Payment of fee

Current through Vol. 41, No. 20, July 1, 2024
Each application for a reciprocal certificate shall be accompanied by all applicable fees.
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 21 - Reciprocity › Section 10:15-21-7 - International reciprocity

Current through Vol. 41, No. 20, July 1, 2024
In addition to the requirements found in Rule
				  10:15-21-1,
				  the Board may rely on the International Qualifications Appraisal Board for
				  evaluation of foreign credential equivalency for a foreign reciprocal
				  certificate. Such foreign applicant shall report any investigations undertaken,
				  or sanctions imposed, by a foreign credentialing body against the applicant's
				  foreign credential. Suspension or revocation of, or refusal to renew, the
				  applicant's foreign accounting credential by the foreign credentialing body, or
				  conviction of a felony or any crime involving dishonesty or fraud under the
				  laws of a foreign country may be evidence of conduct reflecting adversely upon
				  the foreign reciprocal certificate holder's fitness to retain the certificate
				  and may be a basis for Board action. The Board shall notify the appropriate
				  foreign credentialing authorities of any sanctions imposed against the foreign
				  reciprocal certificate holder. The Board may participate in joint
				  investigations with foreign credentialing bodies and rely on evidence supplied
				  by such bodies in disciplinary hearings.
Added at 22 Ok Reg 387,
				  eff 12-21-04 (emergency); 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 22 - Substantial Equivalency › Section 10:15-22-1 - Notification [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 20 Ok Reg 1897,
				  eff 7-1-03; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22
				  Ok Reg 1691, eff 7-1-05; 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 22 - Substantial Equivalency › Section 10:15-22-2 - Sole proprietorship firm permit

Current through Vol. 41, No. 20, July 1, 2024
A qualified non-resident sole proprietorship seeking practice
				  privileges in this state to perform attest services shall be required to
				  register the firm and obtain a permit to practice public accounting within
				  thirty (30) days after the firm knowingly avails itself of the laws of this
				  state by accepting an attest engagement.
Added 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 23 - Registration › Section 10:15-23-1 - Registration of individuals

Current through Vol. 41, No. 20, July 1, 2024
(a) All individuals shall register annually by the last day of the individuals' birth months as provided in Section 15.14 of the Oklahoma Accountancy Act and shall file a registration statement with the Board in a format prescribed by the Board. The certificate or license shall be considered lapsed after the last day of the birth month.
(b) All registration statements shall be accompanied by a registration fee.
(1) In the case of a registrant who has reached the age of sixty-five (65), the registration fee shall be reduced, as provided in Subchapter 27.
(2) In the case of a registrant who is disabled beyond gainful employment, as provided in Section 15.14 of the Oklahoma Accountancy Act, the registration fee may be waived for the period of disability.
(3) In the case of a registrant who is retired as defined in Subchapter 1, the registration fee shall be waived.
(4) Pursuant to the Military Service Occupation, Education and Credentialing Act, the first year registration fee shall be waived for an active duty military personnel or their spouse.
(5) All requests for a reduction or waiver of the registration fee shall be addressed to the Board, in writing.
(6) The Board shall use its discretion in determining the conditions required for disability.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 23 - Registration › Section 10:15-23-2 - Registration of firms

Current through Vol. 41, No. 20, July 1, 2024
(a) On
				or before June 30 of each year all firms of certified public accountants and
				all firms of public accountants qualified to register shall file a registration
				statement with the Board in a format prescribed by the Board.
(b) The registration statement filed on
				behalf of a firm of certified public accountants shall be made by a partner or
				shareholder.
(c) The statement
				filed on behalf of a firm of public accountants shall be made by a partner or
				shareholder.
(d) Evaluation of
				qualifications and approval of registrations filed by firms shall be performed
				by the Executive Director or his/her designee, subject to the review and
				supervision of the Board.
(e)
				Denial of firm registrations shall be by the Board.
(f) Except for sole proprietorships, all
				registration statements filed on behalf of a firm shall be accompanied by an
				annual registration fee and the applicable permit fee for the firm, as provided
				in Subchapter 27.
(g) Firm filings
				delivered to the Board office via carrier service with a postmark or ship date
				on or before June 30 shall be deemed timely filed.
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; Amended at 22 Ok Reg 387,
				  eff 12-21-04 (emergency); Amended at 22 Ok Reg 1691, 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 23 - Registration › Section 10:15-23-2.1 - Non-CPA owners of public accounting firms or affiliated entities

Current through Vol. 41, No. 20, July 1, 2024
(a) A firm which
				includes non-CPA owners may not qualify for a firm registration and permit
				unless every non-CPA owner of the firm:
(1) is
				an individual;
(2) is actively
				providing personal services in the nature of management of some portion of the
				firm's business interest or performing services for clients of the firm or an
				affiliated entity;
(3) is of good
				character as defined in Section 15.9 of the Act;
(4) is not a suspended or revoked CPA or
				PA;
(5) who is a resident of
				Oklahoma is registered with the Board in the same manner as a CPA under Section
				15.14 of the Oklahoma Accountancy Act on a form prescribed by the
				Board.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 23 - Registration › Section 10:15-23-3 - Amendments to registrant status

Current through Vol. 41, No. 20, July 1, 2024
(a) Should a registrant's CPA certificate or
				PA license be revoked for failure to register under the provisions of Section
				15.14.F.2 of the Act and the Board later learns the registrant was deceased
				prior to the administrative revocation, the registrant's status will be changed
				from revoked to deceased provided documentation stating the registrant is
				deceased is received by the Board.
(b) Should a disabled registrant's CPA
				certificate or PA license be revoked for failure to register under the
				provisions of Section 15.14.F.2 of the Act and the Board later learns the
				registrant was incapacitated at the time of the administrative revocation, the
				registrant's status may be changed from revoked to disabled provided
				documentation is received by the Board verifying the registrant was
				incapacitated and unable to file the appropriate registration form prior to the
				revocation.
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 24 - Return of Certificate or License › Section 10:15-24-1 - Voluntary surrender of certificate or license

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon voluntary surrender of a certificate
				or license, the registrant shall not be required to return the certificate or
				license into the custody of the Board if:
(1)
				The registrant has retired from all types of employment regulated by the
				Oklahoma Accountancy Boardregardless of the registrant's age; and
(2) The Board's records indicate that no
				enforcement actions have been taken against the registrant within the last ten
				(10) years.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 24 - Return of Certificate or License › Section 10:15-24-2 - Deceased registrants

Current through Vol. 41, No. 20, July 1, 2024
Upon notification that the registrant is deceased, no request
				  for the return of the certificate or license shall be made.
Added 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 25 - Permits › Section 10:15-25-1 - Term of permit

Current through Vol. 41, No. 20, July 1, 2024
Each permit shall have a maximum term of one (1) year unless
				  extended by the Board.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; 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 25 - Permits › Section 10:15-25-2 - Dates of issuance and expiration

Current through Vol. 41, No. 20, July 1, 2024
(a) Permits renewed on a timely basis shall bear a date of issue of the first day of the month after the registrant's birth month for individuals and July 1 for firms except sole proprietorships. All other permits, except for (d) and (e) below, shall bear a date of issue based on the date the acceptable application for a permit is received in the Board office.
(b) Except for sole proprietorships, firm permits renewed on a timely basis shall bear a date of issuance of July 1 and shall expire on the following June 30.
(c) Sole proprietorship firm permits shall bear the same date of issuance and expiration as the sole proprietor's individual permit.
(d) When the Board has granted an extension, the date of issuance will be determined on a case by case basis.
(e) If an application for a permit which has been returned to the holder for correction or completion of information is returned to the Board in an acceptable format within thirty (30) calendar days of the first denial, the permit shall bear the date on which the permit application was first received in the office of the Board. Failure to resubmit an acceptable application within the thirty-day period shall cause the permit to be dated with the date the acceptable application is received in the Board office.
(f) Effective January 1, 2010, individual permits renewed on a timely basis shall bear the date of the first day of the month immediately following the individuals' birth months and shall expire the following year on the last day of the individuals' birth months.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22
				  Ok Reg 1691, eff 7-1-05; Amended at 25 Ok Reg 1513, eff 7-1-08; 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 25 - Permits › Section 10:15-25-3 - Individual permit

Current through Vol. 41, No. 20, July 1, 2024
(a) Any registrant engaged in the practice of public accounting, regardless of whether such services are rendered for compensation, must have a permit, except for a licensed attorney providing tax services who does not display the certificate or license and does not have any reference thereto on professional stationery, business cards, or printed or electronic format. However, for purposes of this section, an individual may not be considered to be in the practice of public accounting if the individual performs an incidental amount of non-compensated services for immediate family members. An individual who meets the definition of retired or inactive status as defined in the Code or the Act is not considered to be in the practice of public accounting. In order to obtain a permit, an individual must have a valid certificate or license, be properly registered, pay all applicable fees, and comply with the continuing education requirements.
(b) The application for renewal of a permit shall be filed with the Board in a format prescribed by the Board prior to the expiration of the permit.
(c) At the time the application for a permit is filed, the registrant shall attest to compliance with the continuing education requirement for the applicable compliance period as specified by the Board.
(d) An application for a permit may be filed at any time during the year by a registrant who is entering or reentering the practice of public accounting. Such registrant shall attest to compliance with the applicable continuing education requirement.
(e) The fees to obtain a permit to practice shall accompany the application. The fees for the renewal of permits are set forth in Subchapter 27. However, pursuant to the Military Service Occupation, Education and Credentialing Act, the first year permit fee shall be waived for an active duty military personnel or their spouse.
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; Amended at 21 Ok Reg 1981,
				  eff 7-1-04; Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 24 Ok Reg 1729,
				  eff 7-1-07; Amended at 25 Ok Reg 1513, eff 7-1-08; 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 25 - Permits › Section 10:15-25-4 - Firm permits

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Each firm permit shall have a maximum term of one (1) year unless extended by
				the Board and shall expire on June 30 following the date of issuance.
(b) The application for renewal of a firm
				permit shall be filed with the Board in a format prescribed by the Board prior
				to the expiration of the permit currently held.
(c) Each firm with an office located in
				Oklahoma applying for a permit to practice as a certified public accountant
				firm or as a public accountant firm shall submit a written affidavit signed by
				an owner, partner, member or shareholder demonstrating compliance with the
				requirements set out in Section 15.15A of the Oklahoma Accountancy Act and
				attesting that each partner, shareholder, owner, member and certified or
				licensed employee of the firm serving Oklahoma clients holds a valid individual
				permit, enters the state under the provisions of Section 15.12A of the Act, or
				is a non-CPA owner as provided for in
				10:15-23-2.1.
(d) A firm is required to hold a valid permit
				if that firm is serving Oklahoma clients from outside this state only if such
				firm is providing services under the provision of Section 15.12A.A.5 of the
				Act.
(e) Each firm required to hold
				a permit shall pay the applicable fee.
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 19 Ok Reg 1595,
				  eff 7-1-02; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 387,
				  eff 12-21-04 (emergency); Amended at 22 Ok Reg 1691, 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;
				  Amended at 29 Ok Reg 95, eff 10-28-11 (emergency); Amended at 29 Ok Reg 1687,
				  eff 7-26-12
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 25 - Permits › Section 10:15-25-5 - Transitional period for individuals entering and re-entering public practice

Current through Vol. 41, No. 20, July 1, 2024
(a) A registrant who
				immediately gives written notice to the Board upon changing to public
				accounting status from nonpublic status may be granted a period of sixty (60)
				days from the date the registrant begins the practice of public accounting in
				which to complete the continuing education credit required for issuance of the
				permit. Such courses shall comply with the criteria set forth in Subchapter 30.
				The procedure for administering the code is as follows:
(1) The registrant shall furnish a letter if
				self employed or from the employer, if employed, attesting to the beginning
				date of the registrant's self employment or employment, and shall furnish a
				list of courses in which the registrant has enrolled during the 60-day period.
				The list should include course title, name of sponsor, CPE credits to be
				awarded, and approximate date course is to be completed.
(2) Upon receipt of the written notification,
				the Executive Director or his/her designee shall review the request for
				sufficiency of information and shall ascertain whether the registrant is to be
				granted the transitional CPE compliance period.
(3) The registrant shall be notified by
				letter within five (5) working days whether the transitional period has been
				granted. Such letter shall grant permission for the registrant to practice
				public accounting, without penalty, for the sixty (60) day transitional period
				or shall state the specific reason why the transitional period was not granted.
				A copy of the letter notifying the registrant that the transitional period was
				not granted will also be mailed to the registrant's employer, if
				employed.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 27 - Fees › Section 10:15-27-1 - Initial application to take CPA 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