Okla. Stat. tit. 59, § 15.15B
Designated Manager - Sale or Transfer of Accounting Practice - Death of Owner - Violations
Effective Sep 1, 1992Laws 1965, SB 286, c. 188, § 17, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 13, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 21, eff. September 1, 1992; Renumbered from 59 O.S. § 15.17 by Laws 1992, HB 2340, c. 272, § 34, eff. September 1, 1992.
A. Each office established or maintained in this state for the practice of public accounting shall be under the direct supervision of a designated manager.
- 1. The designated manager must be the holder of a certificate in order for the title "Certified Public Accountant" or the abbreviation "C.P.A." to be used in connection with such office;
- 2. The designated manager must be the holder of a certificate or a license in order for the title "Public Accountant" or the abbreviation "P.A." to be used in connection with such office.
- B. The Board shall prescribe such rules as are necessary to implement registration pursuant to the provisions of this section.
Laws 1965, SB 286, c. 188, § 17, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 13, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 21, eff. September 1, 1992; Renumbered from 59 O.S. § 15.17 by Laws 1992, HB 2340, c. 272, § 34, eff. September 1, 1992.