Chapter 10. Rules of General Application [revoked]  

Subchapter 1. General Provisions [revoked]
SECTION 10:10-1-1. Purpose [revoked]
SECTION 10:10-1-2. Definitions [revoked]
Subchapter 3. Eligibility Requirements of Applicants for Examination [revoked]
SECTION 10:10-3-1. Eligibility of applicants [revoked]
Subchapter 5. Examinations [revoked]
SECTION 10:10-5-1. Schedule of examinations [revoked]
SECTION 10:10-5-2. Application filing requirements [revoked]
SECTION 10:10-5-3. Exemption in business law [revoked]
SECTION 10:10-5-4. Review of applications and notification of eligibility [revoked]
SECTION 10:10-5-5. Notification to the Board of inability to sit [revoked]
SECTION 10:10-5-6. Content of examination and examination subjects required [revoked]
SECTION 10:10-5-7. Dishonesty in connection with the examination [revoked]
SECTION 10:10-5-8. Grading of examinations and passing grades [revoked]
SECTION 10:10-5-9. Conditional credit on the examination [revoked]
SECTION 10:10-5-10. Minimum grade required [revoked]
SECTION 10:10-5-11. Successful completion of examination and publication [revoked]
SECTION 10:10-5-12. Transfer of examination credits [revoked]
SECTION 10:10-5-13. Board seminar [revoked]
Subchapter 7. Issuance of Certificates and Licenses [revoked]
SECTION 10:10-7-1. Certified public accountant certificate [revoked]
SECTION 10:10-7-2. Public accountant license [revoked]
Subchapter 9. Issuance of Reciprocal Certificates and Licenses [revoked]
SECTION 10:10-9-1. Reciprocal CPA certificate [revoked]
SECTION 10:10-9-2. Reciprocal PA license [revoked]
SECTION 10:10-9-3. Application review and determination of eligibility [revoked]
SECTION 10:10-9-4. Original certificate or license to be maintained [revoked]
SECTION 10:10-9-5. Permits required [revoked]
Subchapter 11. Holding Out to the Public [revoked]
SECTION 10:10-11-1. "Holding Out" defined [revoked]
Subchapter 13. Use of Titles [revoked]
SECTION 10:10-13-1. CPA and PA designations [revoked]
Subchapter 15. Form of Practice and Name [revoked]
SECTION 10:10-15-1. Forms of practice [revoked]
SECTION 10:10-15-2. Name [revoked]
Subchapter 17. Temporary Practice; Practice by Out of State Firms [revoked]
SECTION 10:10-17-1. Temporary practice defined [revoked]
SECTION 10:10-17-2. Practice by out of state firms [revoked]
Subchapter 19. Registration; Registration Fees [revoked]
SECTION 10:10-19-1. Annual registration of individuals required [revoked]
SECTION 10:10-19-2. Annual registration of firms required [revoked]
SECTION 10:10-19-3. Registration of public accounting offices required [revoked]
SECTION 10:10-19-4. Interim informational notifications required [revoked]
Subchapter 21. Permits to Practice [revoked]
SECTION 10:10-21-1. Who must hold a permit to practice [revoked]
Subchapter 23. Continuing Education [revoked]
SECTION 10:10-23-1. Introduction [revoked]
SECTION 10:10-23-2. Basic requirement [revoked]
SECTION 10:10-23-3. Who must comply [revoked]
SECTION 10:10-23-4. Compliance period [revoked]
SECTION 10:10-23-5. Reporting for permit issuance; dating of permits; fees [revoked]
SECTION 10:10-23-6. Qualifying programs [revoked]
SECTION 10:10-23-7. Credit hours [revoked]
SECTION 10:10-23-8. Recordkeeping and reporting [revoked]
Subchapter 25. Standards for Formal Continuing Education Programs [revoked]
SECTION 10:10-25-1. Introduction [revoked]
SECTION 10:10-25-2. Types of programs, "sponsors" defined [revoked]
SECTION 10:10-25-3. Standards for CPE program development [revoked]
SECTION 10:10-25-4. Standards for CPE program presentation [revoked]
SECTION 10:10-25-5. Standards for CPE program measurement [revoked]
SECTION 10:10-25-6. Standards for CPE reporting [revoked]
Subchapter 27. Revocation, Suspension and Censure of Partnerships and Professional Corporations [revoked]
SECTION 10:10-27-1. Cause for revocation, suspension, or censure [revoked]
Subchapter 29. Reinstatement of Certificates and Licenses [revoked]
SECTION 10:10-29-1. Application fees [revoked]
SECTION 10:10-29-2. Application review and determination of eligibility [revoked]
SECTION 10:10-29-3. Reinstatement of reciprocal certificate or license [revoked]
SECTION 10:10-29-4. Issuance of duplicate certificate or license upon reinstatement [revoked]
SECTION 10:10-29-5. Requests for hearing [revoked]
Subchapter 31. Rules of Professional Practice [revoked]
SECTION 10:10-31-1. Introduction [revoked]
SECTION 10:10-31-2. Independence [revoked]
SECTION 10:10-31-3. Auditing standards [revoked]
SECTION 10:10-31-4. Accounting principles [revoked]
SECTION 10:10-31-5. Other professional standards [revoked]
SECTION 10:10-31-6. Integrity and objectivity [revoked]
SECTION 10:10-31-7. Competence [revoked]
SECTION 10:10-31-8. Commissions and other compensation [revoked]
SECTION 10:10-31-9. Referral fees [revoked]
SECTION 10:10-31-10. Contingent fees [revoked]
SECTION 10:10-31-11. Confidential client communications [revoked]
SECTION 10:10-31-12. Advertising and solicitation [revoked]
SECTION 10:10-31-13. Client records [revoked]
SECTION 10:10-31-14. Acts contrary to honesty, justice or good morals [revoked]
Subchapter 33. Investigative and Hearing Procedures [revoked]
SECTION 10:10-33-1. Disciplinary procedures [revoked]
SECTION 10:10-33-2. Other hearings [revoked]
SECTION 10:10-33-3. Emergency hearings [revoked]
Subchapter 35. Misrepresentations; Omissions; Misleading Information [revoked]
SECTION 10:10-35-1. Misrepresentations, omissions, and misleading information subject to discipline [revoked]
Subchapter 37. Violations [revoked]
SECTION 10:10-37-1. Violations [revoked]
Subchapter 39. Applicability of Rules [revoked]
SECTION 10:10-39-1. Applicability of rules [revoked]


[Authority: 59 O.S., §§ 15.1 et seq.]
[Source: Codified 12-2-91]