reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-6 - Reporting to the board

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Any report or document required to be submitted under this subsection shall be
				made available to the Board by a secure website or other secure means unless
				the sponsoring organization does not have access to a secure website or other
				secure means. In such case the report may be directly submitted by the
				firm.
(b) Any report or document
				required to be submitted under this subsection shall be filed with the Board
				within thirty (30) days of receipt from the sponsoring organization. Such
				report shall contain:
(1) A copy of the report
				and the final letter of acceptance from the sponsoring organization, if such
				report is pass; or
(2) A copy of
				the report, letter of response, the signed agreement to the conditional letter
				of acceptance, and final letter of acceptance when corrective actions are
				complete if the report is pass with deficiencies or fail.
(3) A copy of the Public Company Accounting
				Oversight Board (PCAOB) report, if applicable.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 33 - Peer Review › Section 10:15-33-7 - Peer review oversight committee

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board shall appoint a Peer Review Oversight Committee for the purpose of:
(1) Monitoring sponsoring organizations to provide reasonable assurance that peer reviews are being conducted and reported on in accordance with peer review minimum standards;
(2) Reviewing the policies and procedures of sponsoring organization applicants as to their conformity with the peer review minimum standards; and
(3) Reporting to the Board on the conclusions and recommendations reached as a result of performing functions in paragraphs (A) and (B) of this subsection.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 35 - Reinstatement › Section 10:15-35-1 - Application for reinstatement

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon application in a format prescribed
				by the Board an individual or firmmay request reinstatement of a canceled,
				suspended, or revoked certificate or license.
(b) Evidence, by means established in Title
				59, Section
				15.9
				of the Act, is obtained to substantiate that the applicant is of good moral
				character;
(c) In addition to the
				application fee the applicant shall pay the required registration fees and
				permit fee, if applicable, as well as all costs and fines assessed by the Board
				which remain unpaid at the date the application is filed.
(d) Individuals applying for the
				reinstatement of a certificate or license must meet the requirements to return
				to active status in
				10:15-30-9
				if they will be providing any services associated with accounting
				work.
(e) Individuals applying for
				the reinstatement of a certificate or license must show evidence of successful
				completion of the AICPA ethics examination or its equivalent as determined 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 13 Ok Reg 2329,
				  eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 20 Ok Reg 1897,
				  eff 7-1-03; 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 35 - Reinstatement › Section 10:15-35-2 - Evaluation of applications for reinstatement

Current through Vol. 41, No. 20, July 1, 2024
(a) Evaluation and approval of applications
				for reinstatement shall be performed by the Executive Director or his or her
				designee.
(b) Denial of
				applications failing to meet all applicable requirements for reinstatement
				shall be 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 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 35 - Reinstatement › Section 10:15-35-3 - Reinstatement of 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 13 Ok Reg 2329, eff
				  7-1-96
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 35 - Reinstatement › Section 10:15-35-4 - Hearing on application for reinstatement

Current through Vol. 41, No. 20, July 1, 2024
Upon request by the applicant or any other person, a public
				  hearing may be scheduled before the Board regarding the reinstatement of a
				  certificate or license.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 13 Ok Reg 2329, eff 7-1-96; 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 35 - Reinstatement › Section 10:15-35-5 - Duplicate certificate or license

Current through Vol. 41, No. 20, July 1, 2024
A duplicate certificate or license will be issued upon
				  payment of the appropriate fee, as provided by Code
				  10:15-27-11.
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 37 - Enforcement Procedures › Section 10:15-37-1 - Enforcement committee

Current through Vol. 41, No. 20, July 1, 2024
(a)
				When a signed, written complaint or information from a published source comes
				to the Board, an individual member of the Board, the Executive Director, or to
				any member of the Board staff concerning alleged violations of the Oklahoma
				Accountancy Act or the rules of the Oklahoma Accountancy Board, the information
				shall be forwarded to the Enforcement Committee. The Enforcement Committee is
				comprised of the Vice Chairman and one (1) other member of the Board who is not
				an officer of the Board appointed by the Chairman to receive such information.
				The Vice Chairman of the Board shall serve as Chairman of the Enforcement
				Committee.
(b) The member(s) of the
				Board receiving the information may make appropriate inquiry to verify the
				information received. Upon completion of the preliminary inquiry, the Board
				member(s) may take one (1) or more of the following actions:
(1) Terminate the investigation because it
				appears there has been no violation of the law or rules or there is
				insufficient evidence to support any allegation of a violation.
(2) Attempt an informal resolution of the
				allegations of violations contained in the information received.
(3) Refer the matter to the Investigation
				Committee.
(4) Refer the matter to
				an individual investigator to obtain additional information.
(5) Refer the information to a special
				prosecutor, or legal counsel for further action.
(6) Hold the file in abeyance pending receipt
				of information as a product of an investigation or hearing by another state or
				federal agency.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-2 - Investigation committee

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				Board may appoint an Investigation Committee to conduct investigations of
				allegations of violations of the Oklahoma Accountancy Act or the rules of the
				Oklahoma Accountancy Board.
(b) The
				Investigation Committee shall consist of not less than three (3) nor more than
				nine (9) members who shall serve at the pleasure of the Board.
(1) Only individuals who are holders of
				permits shall be eligible to serve on the Investigation Committee.
(2) The members of the Investigation
				Committee shall elect one (1) of their members as Chairman who shall conduct
				the meetings of the Committee, administer its activities, and perform such
				other duties as are assigned by the Board.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-3 - Special prosecutors

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				Board may employ lawyers licensed to practice law in Oklahoma to serve as
				Special Prosecutors in formal proceedings before the Board.
(b) An individual serving as Special
				Prosecutor shall not serve as legal counsel to the Board in the same formal
				proceeding.
(c) The Special
				Prosecutor may perform such other duties as are assigned 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 16 Ok Reg 2084,
				  eff 7-1-99
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-4 - Individual investigator

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				Enforcement Committee may assign an allegation of a violation to an individual
				investigator employed by the Board on a part time or full time basis.
(b) An investigator may make use of the
				Investigation Committee but shall be in full charge of any investigation
				assigned by the Enforcement Committee, subject to the direction 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 21 Ok Reg 1981,
				  eff 7-1-04
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-5 - Filing of formal complaint

Current through Vol. 41, No. 20, July 1, 2024
(a)
				All formal complaints shall be filed by the Enforcement Committee only with the
				agreement of the Special Prosecutor.
(b) The Enforcement Committee and the Special
				Prosecutor must concur. In the event they do not, the Vice Chairman will
				prepare a report for the Board and the Board will determine future
				action.
(c) The formal complaint
				shall be signed by the Special Prosecutor or the Vice Chairman.
(d) The formal complaint shall include a
				concise statement of the allegations and particular sections of the Oklahoma
				Accountancy Act and the rules implementing that Act which are
				involved.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 21 Ok Reg 1981,
				  eff 7-1-04; 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 37 - Enforcement Procedures › Section 10:15-37-6 - Formal proceedings

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				Chairman shall set a time and place for the hearing of the formal complaint,
				provided that such hearing shall be set not less than twenty (20) days from
				service of the complaint and notice of the proceeding to the accused at the
				last known address in the official records of the Board.
(b) Notice may be taken of judicially
				cognizable facts. In addition, notice may be taken of generally recognized
				technical or scientific facts within the specialized knowledge of one (1) or
				more members of the Board.
(c) The
				accused shall be notified either before or during the hearing, or by reference
				in preliminary reports or otherwise of any material notices, including any
				staff memoranda or data to be relied on by the Board and the accused shall be
				afforded an opportunity to contest the material so noticed. The experience,
				technical competence, and specialized knowledge of the members of the Board may
				be utilized in the evaluation of the evidence.
(d) Oral proceedings or any part thereof
				shall be transcribed upon request of any party. All costs of such transcription
				shall be paid by the requesting party.
(e) Hearings will be conducted by one (1) of
				the following methods, as determined by the Board:
(1) By the Board;
(2) By any member of the Board or a designee
				of the Board acting as a hearing examiner or Administrative Law Judge;
				or
(3) By an attorney licensed to
				practice law in this state appointed by the Board to act as a hearing examiner
				or Administrative Law Judge.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-7 - Discipline for violations by candidates

Current through Vol. 41, No. 20, July 1, 2024
(a) A candidate who is alleged to have
				violated the Oklahoma Accountancy Act, the rules implementing that Act, or who
				subverts or attempts to subvert the examination process shall be subject to
				disciplinary action by the Board. Upon the determination that the candidate is
				guilty of the allegations, the Board may impose one (1) or more of the
				following disciplinary measures on the candidate:
(1) Withhold the candidate's grades on the
				examination;
(2) Declare the
				candidate's scores on the examination invalid;
(3) Disqualify the candidate from holding a
				certificate or license permanently or for a specified period of time;
				or
(4) Impose other authorized
				penalties.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-8 - Violations by individuals who do not hold a certificate or license

Current through Vol. 41, No. 20, July 1, 2024
(a) In the event the
				investigation of an allegation against an individual who is not a holder of a
				certificate or license concludes that the accused is in violation of the
				Oklahoma Accountancy Act and action should be taken to stop the violation, the
				Board may delegate to the Vice Chairman or the Executive Director, or the
				Board's designate, acting for the Board, who shall be authorized to:
(1) Send written notice of the accusation,
				supporting documentation and a copy of the Complaint and Notice of Hearing, to
				be held not later than sixty (60) days following such notice, to the accused by
				certified mail, restricted delivery, return receipt requested. Notice may also
				be given by personal service upon the person of the accused in a manner
				authorized by the statutes of the State of Oklahoma for service of process in a
				civil proceeding;
(2) Provide the
				accused with a copy of the Oklahoma Accountancy Act along with its notification
				of the accusation and Complaint and Notice of Hearing.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 37 - Enforcement Procedures › Section 10:15-37-9 - Violations by certificate or license holders and candidates

Current through Vol. 41, No. 20, July 1, 2024
(a) Certificate or
				license holders, firms, and candidates must cooperate with any investigation
				conducted by the Board. Failure to cooperate with such an investigation may
				result in disciplinary action by the Board.
(b) In the event the investigation of an
				allegation against a certificate or license holder or a candidate concludes
				that the accused is in violation of the Oklahoma Accountancy Act or the rules
				of the Oklahoma Accountancy Board, the Board shall take any action authorized
				by law, or these rules, to protect the public from the unauthorized or illegal
				action of the certificate or license holder.
(c) All proceedings and related procedures
				shall be conducted in accordance with the provisions of the Oklahoma
				Administrative Procedures Act.
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 37 - Enforcement Procedures › Section 10:15-37-10 - Investigation costs

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Members of the Investigation Committee, investigators, and Special Prosecutors
				may be compensated at a rate established by the Board on a case by case
				basis.
(b) Members of the
				Investigation Committee, investigators and Special Prosecutors shall submit
				claims for payment in the same manner as other vendors doing business with the
				Board.
(c) Members of the
				Investigation Committee, investigators, and Special Prosecutors shall also be
				reimbursed for necessary expenses incurred in the performance of their duties
				upon submission of receipts.
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
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 39 - Rules of Professional Conduct › Section 10:15-39-2 - Special definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; 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 39 - Rules of Professional Conduct › Section 10:15-39-3 - Independence [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 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 39 - Rules of Professional Conduct › Section 10:15-39-4 - Integrity and objectivity [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; 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 39 - Rules of Professional Conduct › Section 10:15-39-5 - Disclosure of other compensation and financial interest in transactions [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; 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 39 - Rules of Professional Conduct › Section 10:15-39-6 - Competence and technical standards [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 2543,
				  eff 7-1-93; 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 39 - Rules of Professional Conduct › Section 10:15-39-7 - Responsibilities to clients [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 39 - Rules of Professional Conduct › Section 10:15-39-8 - Other responsibilities and practices [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 27 Ok Reg 1690,
				  eff 7-1-10
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 39 - Rules of Professional Conduct › Section 10:15-39-8.1 - Firm names

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				firm name may not contain words, abbreviations or other language that is
				misleading to the public or that may cause confusion to the public as to the
				legal form or ownership of the firm.
(b) A firm licensed by the Board may not
				conduct business, perform or offer to perform services for or provide products
				to a client under a name other than the name in which the firm is
				licensed.
(c) A word, abbreviation
				or other language is presumed to be misleading if it:
(1) is a trade name or assumed name that does
				not comply with paragraph (d)(1) or (2) of this subsection;
(2) states or implies the quality of services
				offered, special expertise, expectation as to outcomes or favorable results, or
				geographic area of service;
(3)
				includes the name of a non-owner of the firm;
(4) includes the name of a non-CPA;
(5) states or implies educational or
				professional attainment not supported in fact;
(6) states or implies licensing recognition
				for the firm or any of its owners not supported in fact; or
(7) includes a designation such as "and
				company," "company," "associates," "and associates," "group," or abbreviations
				thereof or similar designations implying that the firm has more than one
				employed registrant unless there are at least two employed registrants involved
				in the practice. Independent contractors are not considered employees under
				this subsection.
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 39 - Rules of Professional Conduct › Section 10:15-39-8.2 - Written communications

Current through Vol. 41, No. 20, July 1, 2024
A certificate or license holder, firm, candidate, or
				  applicant shall provide copies of any requested documents and shall
				  substantively respond in writing to any communications from the Board
				  requesting a response within thirty (30) days of the mailing of such request or
				  communication by registered or certified mail, to the last address of the
				  registrant known to the Board.
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 39 - Rules of Professional Conduct › Section 10:15-39-9 - Professional misconduct

Current through Vol. 41, No. 20, July 1, 2024
It is professional misconduct for a CPA, PA or a firm
				  to:
(1) violate or attempt to violate
				the Oklahoma Accountancy Act or the rules implementing that Act, knowingly
				assist or induce another to do so, or do so through the act of another;
				or
(2) commit a criminal act that
				reflects adversely on the CPA's or PA's integrity, trustworthiness or fitness
				to practice as a CPA or PA; or
(3)
				commit any act that reflects adversely on the CPA's or PA's fitness to practice
				public accounting.
(4) engage in
				conduct involving dishonesty, fraud, deceit, misrepresentation or omission of a
				known material fact; or
(5) engage
				in a pattern of repeated offenses, even ones of minor significance including an
				indifference to the Oklahoma Accountancy Act or the rules implementing that
				Act; or
(6) state or imply an
				ability to influence improperly a government agency or official; or
(7) receive a censure, suspension,
				cancellation, revocation, by a state or federal agency concerning the right of
				the registrant to practice before a state or federal agency, whether by a
				hearing, consent agreement, court order, or other administrative
				proceedings.
Added at 10 Ok Reg 2543,
				  eff 7-1-93; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 24 Ok Reg 1729,
				  eff 7-1-07; 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 41 - Child Support Statute › Section 10:15-41-1 - Enforcement

Current through Vol. 41, No. 20, July 1, 2024
The Board shall comply with the district courts of this state
				  in implementing the provisions of Title 43, Section
				  139.1,
				  of the Oklahoma Statutes.
Added at 13 Ok Reg 2329,
				  eff 7-1-96; 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-1 - Registration

Current through Vol. 41, No. 20, July 1, 2024
Pursuant to Title 74 Oklahoma Statutes Section
				  212A(B),
				  all registrants, prior to entering into contracts to perform an attest
				  engagement of a governmental entity, must register, in a format prescribed by
				  the Board which attests to the registrant's compliance with Government Auditing
				  Standards.
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-2

Current through Vol. 41, No. 20, July 1, 2024
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-3 - Notification

Current through Vol. 41, No. 20, July 1, 2024
Each registrant will be notified of the approval or denial of
				  such registration.
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-4 - Denial of registration

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Any registrant whose registration has been denied shall be notified in writing.
				The written notice shall include the reason(s) for the denial.
(b) If a registration is denied, the
				registrant may file a written request with the Board for a review of the
				denial. The registrant shall have the burden of demonstrating to the Board that
				the qualifications to perform attest engagements in accordance with Government
				Auditing Standards have been met. Any evidence submitted by the registrant
				shall be in documentary form.
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-5 - Board review of denied registrations

Current through Vol. 41, No. 20, July 1, 2024
(a) The Board shall consider all requests for
				review of denied registrations.
(b)
				The issues considered for review shall include, but not be limited to, the
				eligibility requirements and standards upon which the denial of the
				registration was based.
(c) The
				registrant 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 registration is
				sustained, and the registrant is not satisfied with the decision of the Board,
				the registrant may request in writing a public hearing before the Board. Such
				request shall be granted only if the registrant can provide additional
				information to the Board which was not previously available to 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 registrant, 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 23 Ok Reg 2123,
				  eff 7-1-06
Oklahoma Administrative Code › Title 10 - Oklahoma Accountancy Board › Chapter 15 - Licensure and Regulation of Accountancy › Subchapter 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-6 - Renewal requirements

Current through Vol. 41, No. 20, July 1, 2024
All registrants who have registered under the provisions of
				  this subchapter shall renew their registration, in a format prescribed by the
				  Board, on or before December 31 of each year.
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-7 - Disqualification

Current through Vol. 41, No. 20, July 1, 2024
At any time the firm's registration or permit to practice
				  public accounting in Oklahoma is revoked, cancelled, dissolved or suspended,
				  the firm's registration under this subchapter shall be disqualified and the
				  firm's name shall be automatically removed from the list of Registrants
				  Performing Governmental Attest Engagements in Accordance with Government
				  Auditing Standards.
Added 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 43 - Attest Engagements Performed in Accordance with Government Auditing Standards › Section 10:15-43-8 - Reinstatement

Current through Vol. 41, No. 20, July 1, 2024
After disqualification, reinstatement shall only be granted
				  upon the filing of the application in a format prescribed by the Board and
				  proof of the firm's qualification.
Added at 26 Ok Reg 1373,
				  eff 7-1-09; Amended at 27 Ok Reg 1690, eff
				  7-1-10
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 1 - Agency Organization › Section 15:1-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The purpose of the State Accrediting Agency is responsibility for the approval and supervision of courses offered by educational institutions in accordance with the standards and provisions of Title 38, U. S. Code and V.
A. Regulations under the following chapters:
(1) 32
(2) 34
(3) 35
(4) 36
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 1 - Agency Organization › Section 15:1-1-2 - Creation

Current through Vol. 41, No. 20, July 1, 2024
The State Accrediting Agency herewith referred to as "SAA" was created by 72 O. S. 1949, Section 241.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 3 - Agency Structure › Section 15:1-3-2 - Director

Current through Vol. 41, No. 20, July 1, 2024
The Director of the SAA shall have the authority on behalf of the SAA to perform those functions necessary to carry out the provisions as created by 72 O.S. 1949 Section 241. All actions taken on behalf of said Agency shall be presented by the Agency for approval during its scheduled meetings.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 3 - Agency Structure › Section 15:1-3-3 - Assistant Director

Current through Vol. 41, No. 20, July 1, 2024
In the absence of the Director, the Assistant Director shall have the authority to perform those functions necessary to carry out business of the State Accrediting Agency.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 5 - Forms and Records › Section 15:1-5-1 - Information and instructions relating to forms

Current through Vol. 41, No. 20, July 1, 2024
Information and instructions used by said Agency in the discharge of its functions are available to the public upon written or oral request to the Director by contacting: State Accrediting Agency, Veterans Memorial Building, P. O. Box 53067, Okla. City, OK 73152.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 5 - Forms and Records › Section 15:1-5-2 - Release of records

Current through Vol. 41, No. 20, July 1, 2024
All files, records, reports and other papers pertaining to any individual, are confidential and appropriate release will be made in accordance with the Privacy Act of 1974. For release of files or records, contact should be made to the Director of the State Accrediting Agency either by phone or by letter.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 7 - Hearing Procedures › Section 15:1-7-1 - Hearing Procedures

Current through Vol. 41, No. 20, July 1, 2024
Once it has been determined that an establishment is in violation of appropriate VA Regulations, the following procedures in accordance with VA Regulations shall apply:
(1) Written notice. A written notice of hearing is sent to the party by a certified letter with a return receipt secured which shall include the following:
(A) a statement of the time, place and nature of hearing;
(B) a statement of the legal authority and jurisdiction under which the hearing is to be held;
(C) a reference to the particular laws and rules involved;
(D) a short and plain statement of the issues involved;
(E) a statement that all parties are afforded the opportunity to respond and present evidence and argument on all issues involved.
Oklahoma Administrative Code › Title 15 - State Accrediting Agency › Chapter 1 - Administrative Operations › Subchapter 7 - Hearing Procedures › Section 15:1-7-2 - Suspension or withdrawal of approval

Current through Vol. 41, No. 20, July 1, 2024
Continuing approval of a course or courses is contingent upon maintaining prescribed standards and conformance with standards and provisions of Title 38, U.S. Code and V.A. Regulations under Chapters 32, 34, 35, and 36.
(1) After approving any course or licensing or certification test, the agency may
suspend the approval of a course for new enrollments, or approval of a licensing or certification test, for a period not to exceed 60 days to allow the institution to correct any deficiencies, if the evidence of record establishes that a course or licensing or certification test fails to meet any of the requirements for approval
. [ 38 CFR 21.4259(a)(1) ]
(2) If an institution has not corrected discrepancies at the time the suspension of approval expires, or if the deficiency cannot be corrected within the 60 day time period, the agency shall immediately withdraw approval from the institution. [ 38 CFR 21.4259(a)(2) ]
(3) Prior to withdrawing approval, the agency shall notify the institution by certified mail with return receipt requested of its intended action and shall include a statement of the institution's right to a hearing to respond to the agency's intended action. If the institution has failed to correct discrepancies, the hearing will serve as the institution's opportunity to show it is in compliance with the appropriate VA regulations.
(4) Hearings under this section will take place according to the procedures set forth in OAC 15:1-7-1 and the Oklahoma Administrative Procedures Act.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The purpose of this chapter is to set forth rules, regulations,
				policies and procedures to govern the proper and orderly performance by the
				Oklahoma Aeronautics Commission of the aeronautical functions, duties and
				responsibilities required by law, including, but not limited to, effectively
				assisting in the development of a statewide system of airports, cooperating
				with and assisting the municipalities of the state of Oklahoma and others
				engaged in aeronautics, encouraging and developing aeronautics in all its
				phases, promoting safety in aeronautics, and cooperating with federal
				authorities in the development of a national system of civil
				aviation.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-4 - Organization and responsibilities of Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) At the last scheduled meeting at the end
			 of each calendar year, the Commission shall organize itself by electing a
			 Chairman, Vice-Chairman, and Secretary. The Chairman shall be the presiding
			 officer at all official meetings and shall execute all documents requiring the
			 Commission's approval. The Vice-Chairman shall act in the capacity of the
			 Chairman, in the absence of the Chairman. The Secretary shall be responsible
			 for written recording of the Commission's actions and shall attest to the
			 signature of the Chairman as required. The Secretary shall act in the capacity
			 of Chairman or Vice-Chairman during their absence providing there is a quorum.
(b) The Commission shall meet as
			 prescribed by law, and all meetings of the Commission shall be in conformance
			 with the "Oklahoma Open Meeting Act", Title 25, Oklahoma Statutes 1981, Section
			 301 et
			 seq.
(c) The Commission shall
			 prescribe the basic rules, regulations, policies, and procedures by which the
			 Oklahoma Aeronautics Commission operates.
(d) The Commission shall coordinate, develop,
			 and maintain a comprehensive airport systems plan for the State of Oklahoma,
			 develop measurable goals and objectives designed to carry out such a plan, and
			 cooperate with local governments in the planning and development of airport
			 related activities, when consistent with the goals and objectives of the State
			 system plan for airports and the laws of the State of Oklahoma.
(e) The Commission shall formulate and adopt
			 a program of airport construction, improvements, and maintenance throughout the
			 entire state. Its purpose shall be to monitor the construction and maintenance
			 of the statewide system of airports with emphasis on current and future needs
			 while considering the impact of population centers, traffic volume
			 requirements, traffic data, and industrial development areas on these needs.
(f) The Commission shall appoint,
			 by a majority vote of the entire Commission, a State Aeronautics Director to be
			 the principal officer of the Oklahoma Aeronautics Commission in accordance with
			 Title 3, Oklahoma Statutes 1985 Supp., Section
			 84.B.(1).
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-5 - Director

Current through Vol. 41, No. 20, July 1, 2024
The Director is hereby granted all the powers and authority
				necessary for the orderly operation of the Oklahoma Aeronautics Commission, not
				in conflict herewith or prohibited by law, including, but not limited to the
				following:
(1)
General
			 duties.
(A) To approve claims for all
			 lawful expenses of the Commission.
(B) To act as the claims and request officer
			 for the Oklahoma Aeronautics Commission.
(C) To appoint an Assistant Director and to
			 delegate to him/her the appropriate authority and responsibility.
(D) To keep the Commission informed on
			 operations and official actions.
(E) To appoint and employ, supervise, and
			 discharge such professional, clerical, and skilled help, labor, and other
			 employees as may be deemed necessary for the proper and lawful discharge of the
			 duties of the Commission.
(F) To
			 establish and maintain training and educational programs.
(G) To keep files and to record therein such
			 matters as he/she may deem necessary or advisable, or which the Commission may
			 direct.
(H) To be the keeper of
			 the official seal of the Commission.
(I) To make budgetary transfers within the
			 Commission, within the limits of statutory control and Commission
			 authorization.
(J) To cooperate
			 with governing bodies of cities and towns, boards of the various counties, and
			 other entities, on the basis prescribed by state and federal laws, to the end
			 that joint efforts will be coordinated to attain a maximum of airport
			 development and service; and to execute any appropriate contracts and
			 agreements necessary toward the accomplishment of the Commission's approved
			 program.
(K) Contracts:
(i) To execute all contracts and agreements
			 on behalf of the Commission as provided by law, and in accordance with
			 Commission policy.
(ii) To approve
			 necessary contract extensions or modifications made necessary by unexpected
			 developments as allowed by law.
(L) Federal Aid:
(i) To act for and represent the Oklahoma
			 Aeronautics Commission in all official matters involving the Federal Aviation
			 Administration or any other agency of the United States government, for the
			 purpose of executing Federal Grant Programs.
(ii) To make or withhold commitments, execute
			 contracts and agreements, and to bind the Commission by any other action which
			 the Commission may lawfully do.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-6 - Prohibited activities for Commission employees

Current through Vol. 41, No. 20, July 1, 2024
Commission employees shall not engage in any outside employment
				or enterprise which would constitute a conflict of interest, as defined by law,
				or which would violate the State Employees' Code of Ethics.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-7 - Printed material; fees

Current through Vol. 41, No. 20, July 1, 2024
Official Commission publications and reproductions of printed
				matter will be furnished to other states, the federal government, cities,
				towns, counties, and state officials without cost. The same matter will be
				offered to the general public in accordance with the Director's approved
				schedule of fees, as determined by actual cost. The official Oklahoma
				Aeronautics Commission aeronautical chart shall be distributed free in
				reasonable amounts upon request.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 1 - Commission Operations › Section 25:1-1-8 - Windsock program

Current through Vol. 41, No. 20, July 1, 2024
In order to insure that a functional wind indicator is present
				and visible at each airport, open to the public, within the State of Oklahoma,
				replacement wind socks shall be made available, upon request and proof of need,
				free of cost to the airport. Airports which are not open to the public shall be
				provided a wind sock upon request for a fee equal to the cost of the item to
				the Oklahoma Aeronautics Commission. To insure that a functional wind indicator
				is present and visible at designated emergency management use landing sites,
				within the State of Oklahoma, wind socks shall be made available, upon request
				and proof of need, free of cost to the emergency management use landing
				site.
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 10 - Airport Zoning Act [Revoked] › Section 25:10-1-5 - Application for permit for proposed construction or alteration [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 14 Ok Reg 2839,
				eff 7-11-97
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 10 - Airport Zoning Act [Revoked] › Section 25:10-1-7 - Issuance or denial of permit [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 14 Ok Reg 2839,
				eff 7-11-97
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 15 - OAC Airport Construction Program › Section 25:15-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The purpose of this chapter is to set forth the requirement for
				participation in the airport grant program administered by the Oklahoma
				Aeronautics Commission, and to establish the procedures to be followed by the
				Commission in the administration and enforcement of its duties under Title 3,
				Oklahoma Statues, Section 81-93 and Title 68, Oklahoma Statues, Section
				6003.1.
Added at 14 Ok Reg 2844,
				eff 7-11-97; Amended at 21 Ok Reg 2959, eff
				7-25-04
Oklahoma Administrative Code › Title 25 - Oklahoma Aeronautics Commission › Chapter 15 - OAC Airport Construction Program › Section 25:15-1-3 - Planning

Current through Vol. 41, No. 20, July 1, 2024
(a)
Planning
			 and Programming Process.
(1) The
			 Commission staff shall, in consultation with airport sponsors, prepare and
			 maintain the Oklahoma Airport System Plan. The Commission shall adopt and
			 approve changes to the plan.
(2)
			 The Commission staff shall assist publicly owned, publicly used airports in
			 identifying airport needs and deficiencies. Airport sponsors eligible to
			 participate in grant or loan programs are sponsors of publicly owned, public
			 use airports included in the Oklahoma Airport System Plan. The Commission staff
			 shall, in consultation with each airport sponsor, prepare and maintain an
			 airport development worksheet for each airport included in the Oklahoma Airport
			 System Plan. The airport development worksheet shall be reviewed and updated at
			 least once every three years. The airport development worksheet shall identify
			 the capital projects needed at the airport over a 20 year planning horizon,
			 together with the estimated cost, construction type, objective code, and
			 airport component for each project. The identified projects shall be consistent
			 with the service level, functional classification, design standard, and airport
			 reference code identified for the airport in the Oklahoma Airport System
			 Plan.
(3) The Commission staff
			 shall, in consultation with airport sponsors, prepare and update annually the
			 Airport Construction Program. The Commission shall approve the Airport
			 Construction Program.