SECTION 10:15-3-1. Who may practice public accountancy

  Except for qualified individuals practicing under substantial equivalency, public accounting may be practiced in this state only by a registrant which holds a valid permit to practice issued by the Board. Registrants may not practice public accounting through an entity which does not hold a valid permit except under the provisions of 10:15-39-8(a)(2). The Board grants certificates, licenses, or permits to practice to applicants on condition that the registrants comply with the provisions of the Oklahoma Accountancy Act and the rules adopted for the implementation of that Act.

[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 1691, eff 7-1-05]