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
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. Felony 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


[Authority: 59 O.S., § 15.5]
[Source: Codified 7-1-93]