Okla. Stat. tit. 59, § 59-15.24: Penalties - Reinstatement or termination of suspension

A. In the event an individual, certified public accountant,

public accountant, firm or entity, after proper notice and hearing,

is found to have violated one or more provisions of the Oklahoma

Accountancy Act, the Board may impose one or more of the following

penalties on the offending individual, firm or entity:

1. Revoke any certificate, license, practice privilege or

permit issued pursuant to the provisions of the Oklahoma Accountancy

Act;

2. Suspend any certificate, license, practice privilege or

permit for not more than five (5) years, subject to such terms,

conditions, or limitations as deemed appropriate by the Board;

3. Reprimand a registrant, an individual granted practice

privileges under Section 15.12A of this title, or a firm exempt from

the permit and registration requirements under Section 15.15C of

this title;

4. Place a registrant, an individual granted practice

privileges under Section 15.12A of this title, or a firm exempt from

the permit and registration requirements under Section 15.15C of

this title on probation for a specified period of time, which may be

shortened or lengthened, as the Board deems appropriate;

5. Limit the scope of practice of a registrant, an individual

granted practice privileges under Section 15.12A of this title, or a

firm exempt from the permit and registration requirements under

Section 15.15C of this title;

6. Deny renewal of a permit;

7. Require a preissuance review or accelerated peer review of

the registrant subject to such procedures as the Board deems

appropriate;

8. Require successful completion of continuing professional

educational programs deemed appropriate;

9. Assess a fine not to exceed Ten Thousand Dollars

($10,000.00) for each separate offense; and

10. Require the registrant, individual or entity to pay all

costs incurred by the Board as a result of hearings conducted

regarding accountancy actions of the registrant, individual, or

entity, including, but not limited to, attorney fees, investigation

costs, hearing officer costs, renting of special facilities costs,

and court reporter costs.

B. Upon application in writing, the Board may reinstate a

certificate, license, practice privilege or permit which has been

revoked, or may modify, upon good cause as to why the individual or

entity should be reinstated, the suspension of any certificate,

license, practice privilege or permit.

C. Before reinstating or terminating the suspension of a

certificate, license, practice privilege or permit, or as a

condition to such reinstatement or termination, the Board may

require the applicant to show successful completion of specified

continuing professional education courses.

D. Before reinstating or terminating the suspension of a

certificate, license, practice privilege or permit, or as a

condition to such reinstatement or termination, the Board may make

the reinstatement of a certificate, license, or permit conditional

and subject to satisfactory completion of a peer review conducted in

such fashion as the Board may specify.

E. Before reinstating or terminating the suspension of a

certificate or license or as a condition to such reinstatement or

termination, the Board may require the applicant to submit to a

national criminal history records search. The costs associated with

the national criminal history records search shall be paid by the

applicant.

F. The provisions of this section shall not be construed to

preclude the Board from entering into any agreement to resolve a

complaint prior to a formal hearing or before the Board enters a

final order.

G. All monies, excluding costs, collected from civil penalties

authorized in this section, such penalties being enforceable in the

district courts of this state, shall be deposited with the State

he provisions of this section shall not be construed to

preclude the Board from entering into any agreement to resolve a

complaint prior to a formal hearing or before the Board enters a

final order.

G. All monies, excluding costs, collected from civil penalties

authorized in this section, such penalties being enforceable in the

district courts of this state, shall be deposited with the State

Treasurer to be paid into the General Revenue Fund of the state.