Interim registration - Revocation and reinstatement. A. The Oklahoma Accountancy Board, upon application, shall grant or register any firm, including sole proprietorships, seeking to provide public accounting services to the public in this state if such firm demonstrates its qualifications therefore in accordance with this section. All firms, except sole proprietorships with an office in this state, shall pay an annual registration fee not to exceed One Hundred Dollars ($100.00). The following must register with the Board under this section: 1. Any firm with an office in this state engaged in the practice of public accounting or the practice of attest services as defined in paragraph 5 of Section 15.1A of this title; 2. Any firm with an office in this state that uses the title “CPA”, “PA”, “CPA firm” or “PA firm”; or 3. Any firm that does not have an office in this state but offers or renders attest services as described in paragraph 5 of Section 15.1A of this title, unless the firm meets each of the following requirements: a. complies with the qualifications described in paragraphs 1 and 3 of subsection F of Section 15.15A of this title, b. complies with the qualifications described in Section 15.30 of this title, c. performs such services through an individual with practice privileges under Section 15.12A of this title, and d. can lawfully do so in the state where the individuals with practice privileges have their practice of business. B. All such registrations shall expire on June 30 of each year and may be renewed annually for a period of one (1) year by registrants in good standing upon filing the registration and upon payment of the annual fee not later than June 30 of each year. C. Interim registrations shall be at full rates. D. Upon failure of a firm to pay registration fees on or before the last day of June, the Board shall notify the firm in writing by certified mail to the last known address of the firm, as reflected in the records of the Board, of the firm’s failure to comply with the Oklahoma Accountancy Act. E. A registration granted under authority of this section shall automatically be revoked if the firm fails to renew its registration on or before June 30. F. A firm whose registration is automatically revoked pursuant to this section may be reinstated by the Board upon payment of a fee to be set by the Board which shall not exceed Two Hundred Dollars ($200.00). G. An individual who has practice privileges under Section 15.12A of this title who performs services for which firm registration is required under this section shall not be required to meet the certificate, license, registration or permit requirements of Section 15.9, 15.13, 15.13A, 15.14 or 15.14A of this title. Added by Laws 1965, c. 188, § 15, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 12, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 19, eff. Sept. 1, 1992; Laws 2002, c. 312, § 11, eff. Nov. 1, 2002; Laws 2004, c. 125, § 19, eff. Nov. 1, 2004; Laws 2009, c. 45, § 15, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 11, eff. July 1, 2010; Laws 2023, c. 26, § 5, eff. Nov. 1, 2023.
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