Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 10. Oklahoma Accountancy Board |
Chapter 15. Licensure and Regulation of Accountancy |
Subchapter 25. Permits |
SECTION 10:15-25-2. Dates of issuance and expiration
Latest version.
- (a) Permits renewed on a timely basis shall bear a date of issue of July 1 for individuals and June 1 for firms except sole proprietorships. All other permits, except for (d) and (e) below, shall bear a date of issue based on the date the acceptable application for a permit is received in the Board office.(b) Except for sole proprietorships, firm permits renewed on a timely basis shall bear a date of issuance of July 1 and shall expire on the following June 30.(c) Sole proprietorship firm permits shall bear the same date of issuance and expiration as the sole proprietor's individual permit.(d) When the Board has granted an extension, the date of issuance will be determined on a case by case basis.(e) If an application for a permit which has been returned to the holder for correction or completion of information is returned to the Board in an acceptable format within thirty (30) calendar days of the first denial, the permit shall bear the date on which the permit application was first received in the office of the Board. Failure to resubmit an acceptable application within the thirty-day period shall cause the permit to be dated with the date the acceptable application is received in the Board office.(f) Effective January 1, 2010, individual permits renewed on a timely basis shall bear the date of the first day of the month immediately following the individuals' birth months and shall expire the following year on the last day of the individuals' birth months.
[Source: Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 25 Ok Reg 1513, eff 7-1-08; Amended at 27 Ok Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff 7-1-10]