{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.14b","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.14B","heading":"Acts subject to penalty","body":"After notice and hearing, the Oklahoma Accountancy Board may\n\nimpose any one or more of the penalties authorized in Section 15.24\n\nof this title on a certified public accountant or a public\n\naccountant for any one or more of the following causes:\n\n1. Fraud or deceit in obtaining a certificate, license,\n\npractice privilege or permit;\n\n2. Dishonesty, fraud, or gross negligence in accountancy or\n\nfinancially related activities;\n\n3. Conviction, plea of guilty, or plea of nolo contendere of a\n\nfelony in a court of competent jurisdiction of any state or federal\n\ncourt of the United States if the acts involved would have\n\nconstituted a felony under the laws of this state;\n\n4. Conviction, plea of guilty, or plea of nolo contendere of\n\nany misdemeanor, an element of which is dishonesty or fraud,\n\npursuant to the laws of the United States or any jurisdiction if the\n\nacts involved would have constituted a misdemeanor under the laws of\n\nthis state;\n\n5. Failure to comply with professional standards in the Board’s\n\nprofessional code of conduct to the attest and/or compilation\n\ncompetency requirement for those who supervise attest and/or\n\ncompilation engagements and sign the report on financial statements\n\nor other compilation communications with respect to financial\n\nstatements; and\n\n6. Violation of any of the provisions of the Oklahoma\n\nAccountancy Act and rules promulgated for its implementation by the\n\nBoard.","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":"61a3184335c33946f221ac712642e987284b57d1002b1c6ab1ad8abff94ad728","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.14a","next":"us-ok/okla.-stat.-tit.-59-59-15.15"},"notice":"GroundRules: Original legal text. Not legal advice."}