1. A. In addition to obtaining a certificate or license, certified public accountants and public accountants shall register with the Oklahoma Accountancy Board and pay a registration fee.
2. B. All valid certificates and licenses ending in an odd number shall expire on July 31 of each odd-numbered year. All valid certificates and licenses ending in an even number shall expire on July 31 of each even-numbered year. All such registrations shall expire on the last day of July 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.
3. C. 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 July 31. Interim registration shall be at full rates.
4. D. 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.

5. E. A certificate or license shall be renewed by payment of a registration renewal fee set by the Board which shall not exceed Two Hundred Dollars ($200.00) for each two-year period.

   1. 1. Upon failure of an individual to pay registration fees on or before July 31, the Board shall notify the individual in writing by certified mail to the last known address of the individual, as reflected in the records of the Board, of the individual’s failure to comply with the Oklahoma Accountancy Act.
   2. 2. A certificate or license granted under authority of the Oklahoma Accountancy Act shall automatically be revoked if the individual fails to pay registration fees on or before August 31.

   3. 3. Any individual whose certificate or license is automatically revoked by this provision may be reinstated by the Board upon payment of:

      1. a. a fee set by the Board which shall not exceed Three Hundred Dollars ($300.00) for a renewal within one (1) year of the due date, or

      2. b. a fee set by the Board which shall not exceed Six Hundred Dollars ($600.00) for a renewal after the expiration of a year.

         However, an individual whose certificate or license has been expired under this section for five (5) years or more may not renew the certificate or license. The individual may obtain a new certificate or license by complying with the requirements and procedures, including the examination requirements, for obtaining an original certificate or license. This provision shall not apply to an individual who is licensed to practice in another jurisdiction five (5) years prior to reapplication.

6. F. 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.
7. G. 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.
8. H. At the direction of the Board, a register may be printed and/or published in any media format the Board considers appropriate for public distribution. Any such publication 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 information as may be deemed appropriate by the Board.

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; Amended by Laws 2002, SB 1429, c. 312, § 10, eff. November 1, 2002 (superseded document available); Amended by Laws 2004, SB 1488, c. 125, § 17, eff. November 1, 2004 (superseded document available).