Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 10. Oklahoma Accountancy Board |
Chapter 15. Licensure and Regulation of Accountancy |
Subchapter 23. Registration |
SECTION 10:15-23-3. Amendments to registrant status
Latest version.
- (a) Should a registrant's CPA certificate or PA license be revoked for failure to register under the provisions of Section 15.14.F.2 of the Act and the Board later learns the registrant was deceased prior to the administrative revocation, the registrant's status will be changed from revoked to deceased provided documentation stating the registrant is deceased is received by the Board.(b) Should a disabled registrant's CPA certificate or PA license be revoked for failure to register under the provisions of Section 15.14.F.2 of the Act and the Board later learns the registrant was incapacitated at the time of the administrative revocation, the registrant's status may be changed from revoked to disabled provided documentation is received by the Board verifying the registrant was incapacitated and unable to file the appropriate registration form prior to the revocation.