Okla. Stat. tit. 59, § 59-15.15: Registration - Annual fee - Expiration date - Renewal -

Interim registration - Revocation and reinstatement.

A. The Oklahoma Accountancy Board, upon application, shall

grant or register any firm, including sole proprietorships, seeking

to provide public accounting services to the public in this state if

such firm demonstrates its qualifications therefore in accordance

with this section. All firms, except sole proprietorships with an

office in this state, shall pay an annual registration fee not to

exceed One Hundred Dollars ($100.00). The following must register

with the Board under this section:

1. Any firm with an office in this state engaged in the

practice of public accounting or the practice of attest services as

defined in paragraph 5 of Section 15.1A of this title;

2. Any firm with an office in this state that uses the title

“CPA”, “PA”, “CPA firm” or “PA firm”; or

3. Any firm that does not have an office in this state but

offers or renders attest services as described in paragraph 5 of

Section 15.1A of this title, unless the firm meets each of the

following requirements:

a. complies with the qualifications described in

paragraphs 1 and 3 of subsection F of Section 15.15A

of this title,

b. complies with the qualifications described in Section

15.30 of this title,

c. performs such services through an individual with

practice privileges under Section 15.12A of this

title, and

d. can lawfully do so in the state where the individuals

with practice privileges have their practice of

business.

B. All such registrations shall expire on June 30 of each year

and may be renewed annually for a period of one (1) year by

registrants in good standing upon filing the registration and upon

payment of the annual fee not later than June 30 of each year.

C. Interim registrations shall be at full rates.

D. Upon failure of a firm to pay registration fees on or before

the last day of June, the Board shall notify the firm in writing by

certified mail to the last known address of the firm, as reflected

in the records of the Board, of the firm’s failure to comply with

the Oklahoma Accountancy Act.

E. A registration granted under authority of this section shall

automatically be revoked if the firm fails to renew its registration

on or before June 30.

F. A firm whose registration is automatically revoked pursuant

to this section may be reinstated by the Board upon payment of a fee

to be set by the Board which shall not exceed Two Hundred Dollars

($200.00).

G. An individual who has practice privileges under Section

15.12A of this title who performs services for which firm

registration is required under this section shall not be required to

meet the certificate, license, registration or permit requirements

of Section 15.9, 15.13, 15.13A, 15.14 or 15.14A of this title.