{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.15a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.15A","heading":"Firm permits","body":"A. The Oklahoma Accountancy Board, upon application, shall\n\nissue a permit to practice public accounting to each firm seeking to\n\nprovide professional services to the public in this state except\n\nthat a firm not required to register with the Board under paragraph\n\n4 of subsection A of Section 15.12A of this title and a firm exempt\n\nfrom the registration requirements under paragraph 3 of subsection A\n\nof Section 15.15 of this title shall also not be required to obtain\n\na permit under this section. Renewals of firm permits shall be\n\napplied for during the month of May of each year.\n\nB. Applicants for initial firm permits shall provide the Board\n\nwith the following information:\n\n1. A list of all states in which the firm has applied for or\n\nbeen issued a permit or its equivalent within the five (5) years\n\nimmediately preceding the date of application;\n\n2. Relevant details as to a denial, revocation, or suspension\n\nof a permit or its equivalent of the firm, or any partner or\n\nshareholder of the firm in any other state or jurisdiction;\n\n3. Documentary proof that the firm has complied with the\n\nrequirements of the Office of the Secretary of State applicable to\n\nsuch entities; and\n\n4. Such other information as the Board deems appropriate for\n\ndemonstrating that the qualifications of the firm are sufficient for\n\nthe practice of public accounting in this state.\n\nC. The following changes in a firm affecting the offices in\n\nthis state shall be reported to the Board within thirty (30)\n\ncalendar days from the date of occurrence:\n\n1. Changes in the partners or shareholders of the firm;\n\n2. Changes in the structure of the firm;\n\n3. Change of the designated manager of the firm;\n\n4. Changes in the number or location of offices of the firm;\n\nand\n\n5. Denial, revocation, or suspension of certificates, licenses,\n\npermits, or their equivalent to the firm or its partners,\n\nshareholders, or employees other than in this state.\n\nD. The Board shall be notified in the event the firm is\n\ndissolved. Such notification shall be made within thirty (30)\n\ncalendar days of the dissolution. The Board shall adopt rules for\n\nnotice and rules appointing the responsible party to receive such\n\nnotice for the various types of firms authorized to receive permits.\n\nSuch notice of dissolution shall contain but not be limited to the\n\nfollowing information:\n\n1. A list of all partners and shareholders at the time of\n\ndissolution;\n\n2. The location of each office of the firm at the time of\n\ndissolution; and\n\n3. The date the dissolution became effective.\n\nE. The Board shall set a fee not more than Two Hundred Dollars\n\n($200.00) for each initial or renewal firm permit except for sole\n\nproprietorships.\n\nF. Each firm seeking a permit to practice accounting as a CPA\n\nfirm shall be issued a permit by the Board upon application and\n\npayment of appropriate fees. A firm applying for a permit shall\n\nprovide documentary proof to the Board that:\n\n1. Except as authorized in Section 15.15B of this title, a\n\nsimple majority of the ownership of the firm, in terms of financial\n\ninterests and voting rights, belongs to partners or shareholders\n\nengaged in the practice of public accounting in the United States\n\nand holding a certificate as a certified public accountant in one or\n\nmore jurisdictions. Although firms may include non-certificate\n\nholder owners, the firm and its ownership must comply with rules\n\npromulgated by the Board; and\n\n2. Each designated manager of an office in this state is a\n\nholder of a valid Oklahoma certificate and permit to practice as a\n\ncertified public accountant; and\n\n3. All nonlicensed owners are active individual participants in\n\nthe public accounting firm or affiliated entities, except as\n\nauthorized in Section 15.15B of this title.\n\nG. Each firm seeking a permit to practice accounting as a PA\nolder of a valid Oklahoma certificate and permit to practice as a\n\ncertified public accountant; and\n\n3. All nonlicensed owners are active individual participants in\n\nthe public accounting firm or affiliated entities, except as\n\nauthorized in Section 15.15B of this title.\n\nG. Each firm seeking a permit to practice accounting as a PA\n\nfirm shall be issued a permit by the Board upon application and\n\npayment of appropriate fees. A firm applying for a permit shall\n\nprovide documentary proof to the Board that:\n\n1. Except as authorized in Section 15.15B of this title, a\n\nsimple majority of the ownership of the firm, in terms of financial\n\ninterests and voting rights, belongs to partners or shareholders\n\nengaged in the practice of public accounting in the United States\n\nand holding a license as a public accountant in one or more\n\njurisdictions. Although firms may include nonlicense holder owners,\n\nthe firm and its ownership must comply with rules promulgated by the\n\nBoard; and\n\n2. Each designated manager of an office in this state has\n\nreceived an Oklahoma license and permit to practice as a public\n\naccountant or certificate and permit to practice as a certified\n\npublic accountant; and\n\n3. All nonlicensed owners are active individual participants in\n\nthe public accounting firm or affiliated entities, except as\n\nauthorized in Section 15.15B of this title.\n\nH. Any individual licensee who is responsible for supervising\n\nattest or compilation services and signs or authorizes someone to\n\nsign the accountant’s report on the financial statement on behalf of\n\nthe firm shall meet the competency requirements set out in the\n\nprofessional standards for such services.\n\nI. Any individual licensee who signs or authorizes someone to\n\nsign the accountant’s report on the financial statements on behalf\n\nof the firm shall meet the competency requirements of the prior\n\nsubsection.","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":"950799786c01bf39fcc7d46b6b55d0d663381b765df0876d80dcc0b413f85255","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.15","next":"us-ok/okla.-stat.-tit.-59-59-15.15b"},"notice":"GroundRules: Original legal text. Not legal advice."}