{"data":{"id":"us-ok/okla.-stat.-tit.-59-59-15.24","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 59, § 59-15.24","heading":"Penalties - Reinstatement or termination of suspension","body":"A. In the event an individual, certified public accountant,\n\npublic accountant, firm or entity, after proper notice and hearing,\n\nis found to have violated one or more provisions of the Oklahoma\n\nAccountancy Act, the Board may impose one or more of the following\n\npenalties on the offending individual, firm or entity:\n\n1. Revoke any certificate, license, practice privilege or\n\npermit issued pursuant to the provisions of the Oklahoma Accountancy\n\nAct;\n\n2. Suspend any certificate, license, practice privilege or\n\npermit for not more than five (5) years, subject to such terms,\n\nconditions, or limitations as deemed appropriate by the Board;\n\n3. Reprimand a registrant, an individual granted practice\n\nprivileges under Section 15.12A of this title, or a firm exempt from\n\nthe permit and registration requirements under Section 15.15C of\n\nthis title;\n\n4. Place a registrant, an individual granted practice\n\nprivileges under Section 15.12A of this title, or a firm exempt from\n\nthe permit and registration requirements under Section 15.15C of\n\nthis title on probation for a specified period of time, which may be\n\nshortened or lengthened, as the Board deems appropriate;\n\n5. Limit the scope of practice of a registrant, an individual\n\ngranted practice privileges under Section 15.12A of this title, or a\n\nfirm exempt from the permit and registration requirements under\n\nSection 15.15C of this title;\n\n6. Deny renewal of a permit;\n\n7. Require a preissuance review or accelerated peer review of\n\nthe registrant subject to such procedures as the Board deems\n\nappropriate;\n\n8. Require successful completion of continuing professional\n\neducational programs deemed appropriate;\n\n9. Assess a fine not to exceed Ten Thousand Dollars\n\n($10,000.00) for each separate offense; and\n\n10. Require the registrant, individual or entity to pay all\n\ncosts incurred by the Board as a result of hearings conducted\n\nregarding accountancy actions of the registrant, individual, or\n\nentity, including, but not limited to, attorney fees, investigation\n\ncosts, hearing officer costs, renting of special facilities costs,\n\nand court reporter costs.\n\nB. Upon application in writing, the Board may reinstate a\n\ncertificate, license, practice privilege or permit which has been\n\nrevoked, or may modify, upon good cause as to why the individual or\n\nentity should be reinstated, the suspension of any certificate,\n\nlicense, practice privilege or permit.\n\nC. Before reinstating or terminating the suspension of a\n\ncertificate, license, practice privilege or permit, or as a\n\ncondition to such reinstatement or termination, the Board may\n\nrequire the applicant to show successful completion of specified\n\ncontinuing professional education courses.\n\nD. Before reinstating or terminating the suspension of a\n\ncertificate, license, practice privilege or permit, or as a\n\ncondition to such reinstatement or termination, the Board may make\n\nthe reinstatement of a certificate, license, or permit conditional\n\nand subject to satisfactory completion of a peer review conducted in\n\nsuch fashion as the Board may specify.\n\nE. Before reinstating or terminating the suspension of a\n\ncertificate or license or as a condition to such reinstatement or\n\ntermination, the Board may require the applicant to submit to a\n\nnational criminal history records search. The costs associated with\n\nthe national criminal history records search shall be paid by the\n\napplicant.\n\nF. The provisions of this section shall not be construed to\n\npreclude the Board from entering into any agreement to resolve a\n\ncomplaint prior to a formal hearing or before the Board enters a\n\nfinal order.\n\nG. All monies, excluding costs, collected from civil penalties\n\nauthorized in this section, such penalties being enforceable in the\n\ndistrict courts of this state, shall be deposited with the State\nhe provisions of this section shall not be construed to\n\npreclude the Board from entering into any agreement to resolve a\n\ncomplaint prior to a formal hearing or before the Board enters a\n\nfinal order.\n\nG. All monies, excluding costs, collected from civil penalties\n\nauthorized in this section, such penalties being enforceable in the\n\ndistrict courts of this state, shall be deposited with the State\n\nTreasurer to be paid into the General Revenue Fund of the state.","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":"09f7337b5e36544e8bd852e76ba34b30cc1150312edca23e75c5f7b68f9b52f4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-59-59-15.23","next":"us-ok/okla.-stat.-tit.-59-59-15.25"},"notice":"GroundRules: Original legal text. Not legal advice."}