Okla. Stat. tit. 59, § 15.14
Registration - Expiration and Renewal - Fee
Effective Sep 1, 1992Laws 1965, SB 286, c. 188, § 14, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 11, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 16, eff. September 1, 1992.
- A. In addition to obtaining a certificate or license, certified public accountants and public accountants shall register with the Board and pay a registration fee.
- B. On or before July 31, 1992, every individual holding a valid certificate or license issued by the Oklahoma Accountancy Board shall register with the Board.
- C. On June 30, 1993, all valid certificates and licenses ending in an odd number shall expire. On June 30, 1994, all valid certificates and licenses ending in an even number shall expire. All such registrations shall expire on the last day of June and may be renewed for a period of two (2) years. The Board shall implement rules for the scheduling of expiration and renewal of certificates and licenses, including the prorating of fees.
- D. After the initial registration, renewal of registrations shall be accomplished by registrants in good standing upon filing of the registration and upon payment of the registration fee not later than June 30. Interim registration shall be at full rates.
- E. Not less than thirty (30) calendar days before the expiration of a valid certificate or license, written notice of the expiration date shall be mailed to the individual holding the valid certificate or license at the last-known address of such individual according to the official records of the Board.
F. A certificate or license shall be renewed by payment prior to the expiration date of a renewal fee set by the Board which shall not exceed Two Hundred Dollars ($200.00) for each two-year period.
- 1. To renew a certificate or license after expiration on June 30, but before the following June 30, the CPA or PA shall pay a fee set by the Board which shall not exceed Three Hundred Dollars ($300.00).
- 2. To renew a certificate or license after expiration of a year or more, the CPA or PA shall pay a fee set by the Board which shall not exceed Six Hundred Dollars ($600.00).
- G. The Board shall establish rules whereby the registration fee for certified public accountants and public accountants may, upon written application to the Board, be reduced or waived by the Board for registrants who have retired upon reaching retirement age, or who have attained the age of sixty-five (65) years, or who have become disabled to a degree precluding the continuance of their practice for six (6) months or more prior to the due date of any renewal fee. The Board shall use its discretion in determining conditions required for retirement or disability.
- H. All changes of professional status, employment or mailing address shall be reported to the Board within thirty (30) calendar days of such changes becoming effective.
- I. An annual register may be printed and published for public distribution at the direction of the Board which shall contain the names arranged alphabetically of all individuals and firms holding valid certificates, licenses, permits, the names of the members of the Board, and such other matters as may be deemed proper by the Board. Copies of such register shall be mailed to each certificate and license holder and to such other persons as the Board deems proper.
Laws 1965, SB 286, c. 188, § 14, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 11, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 16, eff. September 1, 1992.