{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.15","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.15","heading":"Registration - Annual fee - Expiration date - Renewal -","body":"Interim registration - Revocation and reinstatement.\n\nA. The Oklahoma Accountancy Board, upon application, shall\n\ngrant or register any firm, including sole proprietorships, seeking\n\nto provide public accounting services to the public in this state if\n\nsuch firm demonstrates its qualifications therefore in accordance\n\nwith this section. All firms, except sole proprietorships with an\n\noffice in this state, shall pay an annual registration fee not to\n\nexceed One Hundred Dollars ($100.00). The following must register\n\nwith the Board under this section:\n\n1. Any firm with an office in this state engaged in the\n\npractice of public accounting or the practice of attest services as\n\ndefined in paragraph 5 of Section 15.1A of this title;\n\n2. Any firm with an office in this state that uses the title\n\n“CPA”, “PA”, “CPA firm” or “PA firm”; or\n\n3. Any firm that does not have an office in this state but\n\noffers or renders attest services as described in paragraph 5 of\n\nSection 15.1A of this title, unless the firm meets each of the\n\nfollowing requirements:\n\na. complies with the qualifications described in\n\nparagraphs 1 and 3 of subsection F of Section 15.15A\n\nof this title,\n\nb. complies with the qualifications described in Section\n\n15.30 of this title,\n\nc. performs such services through an individual with\n\npractice privileges under Section 15.12A of this\n\ntitle, and\n\nd. can lawfully do so in the state where the individuals\n\nwith practice privileges have their practice of\n\nbusiness.\n\nB. All such registrations shall expire on June 30 of each year\n\nand may be renewed annually for a period of one (1) year by\n\nregistrants in good standing upon filing the registration and upon\n\npayment of the annual fee not later than June 30 of each year.\n\nC. Interim registrations shall be at full rates.\n\nD. Upon failure of a firm to pay registration fees on or before\n\nthe last day of June, the Board shall notify the firm in writing by\n\ncertified mail to the last known address of the firm, as reflected\n\nin the records of the Board, of the firm’s failure to comply with\n\nthe Oklahoma Accountancy Act.\n\nE. A registration granted under authority of this section shall\n\nautomatically be revoked if the firm fails to renew its registration\n\non or before June 30.\n\nF. A firm whose registration is automatically revoked pursuant\n\nto this section may be reinstated by the Board upon payment of a fee\n\nto be set by the Board which shall not exceed Two Hundred Dollars\n\n($200.00).\n\nG. An individual who has practice privileges under Section\n\n15.12A of this title who performs services for which firm\n\nregistration is required under this section shall not be required to\n\nmeet the certificate, license, registration or permit requirements\n\nof Section 15.9, 15.13, 15.13A, 15.14 or 15.14A of this title.","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":"e85a1bc78eae239b032c3b6c5aeab46f77ea0dfb73813f140bb1e0e8b244ffe0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.14b","next":"us-ok/okla.-stat.-tit.-59-59-15.15a"},"notice":"GroundRules: Original legal text. Not legal advice."}