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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 59, § 59-15.14B: Acts subject to penalty

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Where this section sits in the code
  1. OK Code
  2. Title 59

After notice and hearing, the Oklahoma Accountancy Board may

impose any one or more of the penalties authorized in Section 15.24

of this title on a certified public accountant or a public

accountant for any one or more of the following causes:

1. Fraud or deceit in obtaining a certificate, license,

practice privilege or permit;

2. Dishonesty, fraud, or gross negligence in accountancy or

financially related activities;

3. Conviction, plea of guilty, or plea of nolo contendere of a

felony in a court of competent jurisdiction of any state or federal

court of the United States if the acts involved would have

constituted a felony under the laws of this state;

4. Conviction, plea of guilty, or plea of nolo contendere of

any misdemeanor, an element of which is dishonesty or fraud,

pursuant to the laws of the United States or any jurisdiction if the

acts involved would have constituted a misdemeanor under the laws of

this state;

5. Failure to comply with professional standards in the Board’s

professional code of conduct to the attest and/or compilation

competency requirement for those who supervise attest and/or

compilation engagements and sign the report on financial statements

or other compilation communications with respect to financial

statements; and

6. Violation of any of the provisions of the Oklahoma

Accountancy Act and rules promulgated for its implementation by the

Board.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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