SECTION 10:15-25-4. Firm permits

(a)   Each firm permit shall have a maximum term of one (1) year unless extended by the Board and shall expire on June 30 following the date of issuance.

(b)   The application for renewal of a firm permit shall be filed with the Board in a format prescribed by the Board prior to the expiration of the permit currently held.

(c)   Each firm with an office located in Oklahoma applying for a permit to practice as a certified public accountant firm or as a public accountant firm shall submit a written affidavit signed by an owner, partner, member or shareholder demonstrating compliance with the requirements set out in Section 15.15A of the Oklahoma Accountancy Act and attesting that each partner, shareholder, owner, member and certified or licensed employee of the firm serving Oklahoma clients holds a valid individual permit, enters the state under the provisions of Section 15.12A of the Act, or is a non-CPA owner as provided for in 10:15-23-2.1.

(d)   A firm is required to hold a valid permit if that firm is serving Oklahoma clients from outside this state only if such firm is providing services under the provision of Section 15.12A.A.5 of the Act.

(e)   Each firm required to hold a permit shall pay the applicable fee.

[Source: Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 13 Ok Reg 2329, eff 7-1-96; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 19 Ok Reg 1595, eff 7-1-02; 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 27 Ok Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff 7-1-10; Amended at 29 Ok Reg 95, eff 10-28-11 (emergency); Amended at 29 Ok Reg 1687, eff 7-26-12]