SECTION 10:15-39-9. Professional misconduct

  It is professional misconduct for a CPA, PA or a firm to:

(1)   violate or attempt to violate the Oklahoma Accountancy Act or the rules implementing that Act, knowingly assist or induce another to do so, or do so through the act of another; or

(2)   commit a criminal act that reflects adversely on the CPA's or PA's integrity, trustworthiness or fitness to practice as a CPA or PA; or

(3)   commit any act that reflects adversely on the CPA's or PA's fitness to practice public accounting.

(4)   engage in conduct involving dishonesty, fraud, deceit, misrepresentation or omission of a known material fact; or

(5)   engage in a pattern of repeated offenses, even ones of minor significance including an indifference to the Oklahoma Accountancy Act or the rules implementing that Act; or

(6)   state or imply an ability to influence improperly a government agency or official; or

(7)   receive a censure, suspension, cancellation, revocation, by a state or federal agency concerning the right of the registrant to practice before a state or federal agency, whether by a hearing, consent agreement, court order, or other administrative proceedings.

[Source: Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 24 Ok Reg 1729, eff 7-1-07; Amended at 26 Ok Reg 1373, eff 7-1-09]