{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.11","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.11","heading":"Use of titles or abbreviations","body":"A. No individual, other than as described in subparagraph d of\n\nparagraph 34 of Section 15.1A of this title, shall assume or use the\n\ntitle or designation “certified public accountant” or the\n\nabbreviation “C.P.A.” or any other title, designation, words,\n\nletters, abbreviation, sign, card, or device tending to indicate or\n\nrepresent that such individual is a certified public accountant,\n\nunless such individual has received a certificate as a certified\n\npublic accountant and holds a valid permit issued pursuant to the\n\nprovisions of the Oklahoma Accountancy Act or is granted practice\n\nprivileges under Section 15.15C of this title, which also meets the\n\nrequirements of paragraph 3 of subsection A of Section 15.15 of this\n\ntitle. All offices in this state for the practice of public\n\naccounting by such individual shall be maintained and registered as\n\nrequired by the Oklahoma Accountancy Act.\n\nB. No entity shall assume or use the title or designation\n\n“certified public accountant” or the abbreviation “C.P.A.” or any\n\nother title, designation, words, letters, abbreviation, sign, card\n\nor device tending to indicate or represent that such entity is\n\ncomposed of certified public accountants unless such entity is\n\nregistered as a firm of certified public accountants and holds a\n\nvalid permit issued pursuant to the provisions of the Oklahoma\n\nAccountancy Act or is exempt from the registration and permit\n\nrequirements under Section 15.15C of this title. All offices in\n\nthis state for the practice of public accounting by such entity\n\nshall be maintained and registered as required by the Oklahoma\n\nAccountancy Act.\n\nC. No individual, other than as described in subparagraph d of\n\nparagraph 34 of Section 15.1A of this title, shall assume or use the\n\ntitle or designation “public accountant” or the abbreviation “P.A.”\n\nor any other title, designation, words, letters, abbreviation, sign,\n\ncard, or device tending to indicate or represent that such\n\nindividual is a public accountant, unless such individual is\n\nlicensed as a public accountant, or is a certified public accountant\n\nand holds a valid permit issued pursuant to the provisions of the\n\nOklahoma Accountancy Act. All offices in this state for the\n\npractice of public accounting by such individual shall be maintained\n\nand registered as required by the Oklahoma Accountancy Act.\n\nD. No entity shall assume or use the title or designation\n\n“public accountant” or any other title, designation, words, letters,\n\nabbreviation, sign, card, or device tending to indicate or represent\n\nthat such entity is composed of public accountants, unless such\n\nentity is registered as a firm of public accountants and holds a\n\nvalid permit issued pursuant to the provisions of the Oklahoma\n\nAccountancy Act. All offices in this state for the practice of\n\npublic accounting by such entity shall be maintained and registered\n\nas required by the Oklahoma Accountancy Act.\n\nE. No individual or entity shall assume or use the title or\n\ndesignation “certified accountant”, “chartered accountant”,\n\n“enrolled accountant”, “licensed accountant”, “registered\n\naccountant” or any other title or designation which could be\n\nconfused with “certified public accountant” or “public accountant”,\n\nor any of the abbreviations “CA”, “EA”, except as it relates to the\n\nterm “enrolled agent” as defined by the Internal Revenue Service,\n\n“RA”, or “LA”, or similar abbreviations which could be confused with\n\n“CPA” or “PA”; provided, however, that anyone who holds a valid\n\npermit and whose offices in this state for the practice of public\n\naccounting are maintained and registered as required by the Oklahoma\n\nAccountancy Act or is granted practice privileges under Section\n\n15.12A of this title may hold oneself out to the public as an\n\n“accountant” or “auditor”.\n\nF. No individual or entity not holding a valid permit, not\nffices in this state for the practice of public\n\naccounting are maintained and registered as required by the Oklahoma\n\nAccountancy Act or is granted practice privileges under Section\n\n15.12A of this title may hold oneself out to the public as an\n\n“accountant” or “auditor”.\n\nF. No individual or entity not holding a valid permit, not\n\ngranted practice privileges under Section 15.12A of this title, or\n\nnot exempt from the permit requirement under Section 15.15C of this\n\ntitle, which also meets the requirements of paragraph 3 of\n\nsubsection A of Section 15.15 of this title, shall hold oneself or\n\nitself out to the public as an “accountant” or “auditor” by use of\n\neither or both of such words on any sign, card, letterhead, or in\n\nany advertisement or directory, without specifically indicating that\n\nsuch individual or entity does not hold such a permit. The\n\nprovisions of this subsection shall not be construed to prohibit any\n\nofficer, employee, partner or principal of any entity from\n\ndescribing oneself by the position, title or office one holds in\n\nsuch organization; nor shall this subsection prohibit any act of\n\npublic official or public employee in the performance of the duties\n\nas such.\n\nG. Any individual or entity who is registered with the Board\n\nbut does not hold a valid permit issued pursuant to the Oklahoma\n\nAccountancy Act may not issue a report on financial statements of\n\nany other person, firm, organization recognized by this state, or\n\ngovernmental unit. This prohibition does not apply to an officer,\n\npartner, or employee of any firm or organization affixing a\n\nsignature to any statement or report in reference to the financial\n\naffairs of such firm or organization with any wording designating\n\nthe position, title, or office that is held therein; nor prohibit\n\nany act of a public official or employee in the performance of the\n\nduties as such.","path":["OK Code","Title 59"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os59.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"bb2479d1d5940e2e52822495c6897d2fcf1363d8f8f45d928ddefd2fb9d33fe5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.10a","next":"us-ok/okla.-stat.-tit.-59-59-15.12"},"notice":"GroundRules: Original legal text. Not legal advice."}