{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.14a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.14A","heading":"Permits","body":"A. Before any individual may practice public accounting or hold\n\nhimself or herself out as being engaged in the practice of public\n\naccounting as a certified public accountant or public accountant in\n\nthis state, such person shall obtain a permit from the Oklahoma\n\nAccountancy Board, unless such person is granted practice privileges\n\nunder Section 15.12A of this title. Any individual, corporation or\n\npartnership or any other entity who provides any of the services\n\ndefined hereinabove as the “practice of public accounting” without\n\nholding a license and permit, or without holding a certificate and\n\npermit, shall be assessed a fine not to exceed Ten Thousand Dollars\n\n($10,000.00) for each separate offense, unless such person is\n\ngranted practice privileges under Section 15.12A of this title, or\n\nsuch entity is exempt from the permit and registration requirements\n\nof Section 15.15C of this title or exempt from the registration\n\nrequirements of paragraph 3 of subsection A of Section 15.15 of this\n\ntitle.\n\nB. The Board shall promulgate rules establishing the\n\nqualifications for obtaining a permit to practice public accounting\n\nin this state. Such rules shall include but not be limited to\n\nprovisions that:\n\n1. Any individual seeking a permit must have a valid\n\ncertificate or license;\n\n2. Any individual or entity seeking a permit must be registered\n\npursuant to the provisions of the Oklahoma Accountancy Act;\n\n3. Any individual seeking a permit must meet continuing\n\nprofessional education requirements as set forth by the Oklahoma\n\nAccountancy Act and rules promulgated by the Board; and\n\n4. There shall be no examination for obtaining a permit.\n\nC. All such individuals shall, upon application and compliance\n\nwith the rules establishing qualifications for obtaining a permit\n\nand payment of the fees, be granted an annual permit to practice\n\npublic accounting in this state. All permits issued shall be\n\nrenewed on the last day of the individual’s birth month in\n\nconjunction with the registrant’s certificate or license renewal.\n\nThe Board may issue interim permits upon payment of the same fees\n\nrequired for annual permits.\n\nD. Failure to apply for and obtain a permit shall disqualify an\n\nindividual from practicing public accounting in this state until\n\nsuch time as a valid permit has been obtained.\n\nE. The Board shall charge a fee for each individual permit not\n\nto exceed Two Hundred Dollars ($200.00).","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":"84da7b73f122417d0fd19ab5082eaecfc23e1d495b8315a9701a7df29e3adf76","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.14","next":"us-ok/okla.-stat.-tit.-59-59-15.14b"},"notice":"GroundRules: Original legal text. Not legal advice."}