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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 10. Oklahoma Accountancy Board |
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Chapter 15. Licensure and Regulation of Accountancy |
| Subchapter 1. General Provisions |
| SECTION 10:15-1-1. Purpose |
| SECTION 10:15-1-2. Definitions |
| Subchapter 3. Requirements to Practice Public Accountancy |
| SECTION 10:15-3-1. Who may practice public accountancy |
| SECTION 10:15-3-2. Certificate as a certified public accountant |
| SECTION 10:15-3-3. License as a public accountant |
| SECTION 10:15-3-4. Permits to practice |
| SECTION 10:15-3-5. Exceptions |
| Subchapter 5. Examination Procedures [revoked] |
| SECTION 10:15-5-1. Eligibility to take examination [revoked] |
| SECTION 10:15-5-2. Schedule of examinations [revoked] |
| SECTION 10:15-5-3. Notice of examinations [revoked] |
| SECTION 10:15-5-4. Restrictions [revoked] |
| SECTION 10:15-5-5. Prohibited acts regarding the examination process [revoked] |
| Subchapter 7. Application to Take an Examination [revoked] |
| SECTION 10:15-7-1. Requirements for filing applications [revoked] |
| SECTION 10:15-7-2. Educational requirements [revoked] |
| SECTION 10:15-7-3. Candidate for reexamination [revoked] |
| SECTION 10:15-7-4. Evaluation of application [revoked] |
| SECTION 10:15-7-5. Denial of application [revoked] |
| SECTION 10:15-7-6. Board review of denied applications [revoked] |
| SECTION 10:15-7-7. Payment of fee [revoked] |
| Subchapter 9. Examination Content [revoked] |
| SECTION 10:15-9-1. Content of examinations until May 1, 1994 [revoked] |
| SECTION 10:15-9-2. Content of examinations [revoked] |
| SECTION 10:15-9-3. Examination documents [revoked] |
| SECTION 10:15-9-4. Confidentiality agreement required [revoked] |
| Subchapter 11. Grading of Examinations [revoked] |
| SECTION 10:15-11-1. Grading service [revoked] |
| SECTION 10:15-11-2. Grade requirements [revoked] |
| SECTION 10:15-11-3. Successful completion of examination until May 1, 1994 [revoked] |
| SECTION 10:15-11-4. Successful completion of examination [revoked] |
| SECTION 10:15-11-5. Inteligibility for reexamination [revoked] |
| SECTION 10:15-11-6. Notification of grade [revoked] |
| SECTION 10:15-11-7. Procedures to request review of the grading process [revoked] |
| SECTION 10:15-11-8. Appeal [revoked] |
| SECTION 10:15-11-9. Destruction of papers [revoked] |
| Subchapter 13. Conditional Credit on Examination [revoked] |
| SECTION 10:15-13-1. Conditional credit for candidates for certificates [revoked] |
| SECTION 10:15-13-2. Conditional credit for candidates for licenses [revoked] |
| SECTION 10:15-13-3. Conversion of conditional credit beginning May 1, 1994 [revoked] |
| SECTION 10:15-13-4. Requests for extension of time [revoked] |
| Subchapter 15. Transfer of Examination Credits [revoked] |
| SECTION 10:15-15-1. Application for transfer of credits [revoked] |
| SECTION 10:15-15-2. Requirements to qualify for transfer of credits [revoked] |
| Subchapter 17. Procedures Upon Failure to Apply for or Take Examination [revoked] |
| SECTION 10:15-17-1. Processing fee to retake examination [revoked] |
| SECTION 10:15-17-2. Failure to apply to take succeeding examinations [revoked] |
| SECTION 10:15-17-3. Reestablishment of eligibility [revoked] |
| Subchapter 18. Computer-Based Examination |
| SECTION 10:15-18-1. Applications for examination |
| SECTION 10:15-18-2. Time and place of examination |
| SECTION 10:15-18-3. Retake and granting of credit requirements |
| SECTION 10:15-18-4. Educational requirements |
| SECTION 10:15-18-5. Evaluation of application |
| SECTION 10:15-18-6. Denial of application |
| SECTION 10:15-18-7. Board review of denied applications |
| SECTION 10:15-18-8. Content of examinations |
| SECTION 10:15-18-9. Notification of grade |
| SECTION 10:15-18-10. Procedures to request review of the grading process |
| SECTION 10:15-18-11. Requests for extension of time |
| SECTION 10:15-18-12. Application for transfer of credits |
| SECTION 10:15-18-13. Requirements to qualify for transfer of credits |
| SECTION 10:15-18-14. Failure to apply to take succeeding examinations |
| SECTION 10:15-18-15. Cheating |
| SECTION 10:15-18-16. Security and irregularities |
| Subchapter 19. Proctoring of Candidates Taking Examinations [revoked] |
| SECTION 10:15-19-1. Request for Board proctoring service [revoked] |
| SECTION 10:15-19-2. Payment of fee [revoked] |
| SECTION 10:15-19-3. Limitations and restrictions on proctored examinations [revoked] |
| SECTION 10:15-19-4. Oklahoma candidates taking examination in other states [revoked] |
| Subchapter 20. Internet Practice Requirements |
| SECTION 10:15-20-1. Requirements regarding practice or solicitation of an engagement via electronic means |
| Subchapter 21. Reciprocity |
| SECTION 10:15-21-1. Application for certificate or license |
| SECTION 10:15-21-2. Basis for reciprocal certificate or license [revoked] |
| SECTION 10:15-21-3. Evaluation of qualifications |
| SECTION 10:15-21-4. Denial of application |
| SECTION 10:15-21-5. Review of applications by Board |
| SECTION 10:15-21-6. Payment of fee |
| SECTION 10:15-21-7. International reciprocity |
| Subchapter 22. Substantial Equivalency |
| SECTION 10:15-22-1. Notification [revoked] |
| SECTION 10:15-22-2. Sole proprietorship firm permit |
| Subchapter 23. Registration |
| SECTION 10:15-23-1. Registration of individuals |
| SECTION 10:15-23-2. Registration of firms |
| SECTION 10:15-23-2.1. Non-CPA owners of public accounting firms or affiliated entities |
| SECTION 10:15-23-3. Amendments to registrant status |
| Subchapter 24. Return of Certificate or License |
| SECTION 10:15-24-1. Voluntary surrender of certificate or license |
| SECTION 10:15-24-2. Deceased registrants |
| Subchapter 25. Permits |
| SECTION 10:15-25-1. Term of permit |
| SECTION 10:15-25-2. Dates of issuance and expiration |
| SECTION 10:15-25-3. Individual permit |
| SECTION 10:15-25-4. Firm permits |
| SECTION 10:15-25-5. Transitional period for individuals entering and re-entering public practice |
| Subchapter 27. Fees |
| SECTION 10:15-27-1. Initial application to take CPA examination [revoked] |
| SECTION 10:15-27-2. Initial application to take PA examination [revoked] |
| SECTION 10:15-27-3. Reexamination [revoked] |
| SECTION 10:15-27-3.1. Qualification and examination fees |
| SECTION 10:15-27-4. Examination processing fee [revoked] |
| SECTION 10:15-27-5. Transfer of credits |
| SECTION 10:15-27-6. Out of state candidates [revoked] |
| SECTION 10:15-27-7. Reciprocal application [revoked] |
| SECTION 10:15-27-7.1. Substantial equivalence [revoked] |
| SECTION 10:15-27-7.2. Reciprocal application |
| SECTION 10:15-27-8. Registration |
| SECTION 10:15-27-9. Permit |
| SECTION 10:15-27-9.1. Proration of fees for transition to birth month renewals [revoked] |
| SECTION 10:15-27-10. Reinstatement |
| SECTION 10:15-27-11. Duplicate certificate or license |
| SECTION 10:15-27-12. Copies |
| SECTION 10:15-27-13. Portal convenience fee [revoked] |
| SECTION 10:15-27-14. Peer review fee |
| SECTION 10:15-27-15. Fee waiver for low-income individual |
| SECTION 10:15-27-16. Initial determination of eligibility |
| Subchapter 29. Continuing Professional Education [revoked] |
| SECTION 10:15-29-1. Continuing professional education compliance period [revoked] |
| SECTION 10:15-29-1.1. Burden of proof [revoked] |
| SECTION 10:15-29-2. CPE transition provisions for renewal of permit [revoked] |
| SECTION 10:15-29-3. CPE compliance period for new CPAs and PAs [revoked] |
| SECTION 10:15-29-4. Required CPE for issuance of a permit [revoked] |
| SECTION 10:15-29-5. Reciprocity [revoked] |
| SECTION 10:15-29-6. Reporting and documentation by registrants [revoked] |
| SECTION 10:15-29-7. Qualifying subjects [revoked] |
| SECTION 10:15-29-8. Verification [revoked] |
| SECTION 10:15-29-9. Penalties for noncompliance with the CPE requirement [revoked] |
| SECTION 10:15-29-10. Exceptions [revoked] |
| Subchapter 30. Continuing Professional Education |
| SECTION 10:15-30-1. Burden of proof |
| SECTION 10:15-30-2. Required CPE for issuance of an original permit |
| SECTION 10:15-30-3. Required CPE for issuance of a lapsed permit |
| SECTION 10:15-30-4. Required CPE for renewal of a permit |
| SECTION 10:15-30-5. Reporting and documentation by certificate and license holders |
| SECTION 10:15-30-6. Verification of CPE credit or exemption |
| SECTION 10:15-30-7. Penalties to certificate and license holders for noncompliance with the CPE requirement |
| SECTION 10:15-30-8. Exceptions to CPE reporting requirements |
| SECTION 10:15-30-9. Re-Entering Active Status |
| Subchapter 31. Standards for Continuing Professional Education [revoked] |
| SECTION 10:15-31-1. General standards for structured CPE [revoked] |
| SECTION 10:15-31-2. Standards for structured CPE program development [revoked] |
| SECTION 10:15-31-3. Standards for structured CPE program presentation [revoked] |
| SECTION 10:15-31-4. Standards for structured CPE program measurement [revoked] |
| SECTION 10:15-31-5. Standards for structured CPE program reporting by participant [revoked] |
| SECTION 10:15-31-6. Documentation and record-keeping standards for CPE sponsors [revoked] |
| Subchapter 32. Standards for Continuing Professional Education (CPE) Programs |
| SECTION 10:15-32-1. Standards for certificate and license holders |
| SECTION 10:15-32-2. Standards for CPE Program Sponsors |
| SECTION 10:15-32-3. Standards for CPE Program Development |
| SECTION 10:15-32-4. Standards for CPE Program Presentation |
| SECTION 10:15-32-5. Standards for CPE program measurement |
| SECTION 10:15-32-6. Standards for CPE Program Reporting |
| Subchapter 33. Peer Review |
| SECTION 10:15-33-1. Establishment of peer review program |
| SECTION 10:15-33-2. Special definitions |
| SECTION 10:15-33-3. Standards for peer reviews and sponsoring organizations |
| SECTION 10:15-33-3.1. Standards for peer reviewers [revoked] |
| SECTION 10:15-33-4. Enrollment and participation |
| SECTION 10:15-33-5. Effect of consecutive deficient reports |
| SECTION 10:15-33-6. Reporting to the board |
| SECTION 10:15-33-7. Peer review oversight committee |
| Subchapter 35. Reinstatement |
| SECTION 10:15-35-1. Application for reinstatement |
| SECTION 10:15-35-2. Evaluation of applications for reinstatement |
| SECTION 10:15-35-3. Reinstatement of reciprocal certificate or license [revoked] |
| SECTION 10:15-35-4. Hearing on application for reinstatement |
| SECTION 10:15-35-5. Duplicate certificate or license |
| Subchapter 37. Enforcement Procedures |
| SECTION 10:15-37-1. Enforcement committee |
| SECTION 10:15-37-2. Investigation committee |
| SECTION 10:15-37-3. Special prosecutors |
| SECTION 10:15-37-4. Individual investigator |
| SECTION 10:15-37-5. Filing of formal complaint |
| SECTION 10:15-37-6. Formal proceedings |
| SECTION 10:15-37-7. Discipline for violations by candidates |
| SECTION 10:15-37-8. Violations by individuals who do not hold a certificate or license |
| SECTION 10:15-37-9. Violations by certificate or license holders and candidates |
| SECTION 10:15-37-10. Investigation costs |
| SECTION 10:15-37-11. Convictions and pleas |
| Subchapter 39. Rules of Professional Conduct |
| SECTION 10:15-39-1. Application |
| SECTION 10:15-39-2. Special definitions [revoked] |
| SECTION 10:15-39-3. Independence [revoked] |
| SECTION 10:15-39-4. Integrity and objectivity [revoked] |
| SECTION 10:15-39-5. Disclosure of other compensation and financial interest in transactions [revoked] |
| SECTION 10:15-39-6. Competence and technical standards [revoked] |
| SECTION 10:15-39-7. Responsibilities to clients [revoked] |
| SECTION 10:15-39-8. Other responsibilities and practices [revoked] |
| SECTION 10:15-39-8.1. Firm names |
| SECTION 10:15-39-8.2. Written communications |
| SECTION 10:15-39-9. Professional misconduct |
| Subchapter 41. Child Support Statute |
| SECTION 10:15-41-1. Enforcement |
| Subchapter 43. Attest Engagements Performed in Accordance With Government Auditing Standards |
| SECTION 10:15-43-1. Registration |
| SECTION 10:15-43-2. Evaluation of registrations |
| SECTION 10:15-43-3. Notification |
| SECTION 10:15-43-4. Denial of registration |
| SECTION 10:15-43-5. Board review of denied registrations |
| SECTION 10:15-43-6. Renewal requirements |
| SECTION 10:15-43-7. Disqualification |
| SECTION 10:15-43-8. Reinstatement |
Note
[Authority: 59 O.S., § 15.5]
[Source: Codified 7-1-93]