SECTION 10:1-1-1. Purpose

(a)   The Oklahoma Accountancy Act, found in Title 59 of the Oklahoma Statutes, beginning at Section 15.1 has been adopted by the Oklahoma Legislature for the purposes of protecting the public and to prevent the public from being mislead as to competency and ability to provide professional accounting services of an individual or firm offering such services. The Oklahoma Accountancy Board has been created for the purpose of implementing the laws and policies established by the Legislature.

(b)   In order to implement policies established by the Legislature regarding the practice of public accounting in Oklahoma and for the administration of the provisions of the Oklahoma Accountancy Act the rules of this Chapter have been adopted by the Board.

[Source: Amended at 10 Ok Reg 25, eff 10-12-92 (emergency); Amended at 10 Ok Reg 2521, eff 7-1-93; Amended at 16 Ok Reg 2083, eff 7-1-99]