Any individual or entity who:

1. 1. Represents himself, herself or itself as having received a certificate, license, or permit and otherwise presents himself, herself or itself to the public as having specialized knowledge or skills associated with CPAs and PAs without having received such certificate, license, or permit; or
2. 2. Continues to use such title or designation after such certificate, license, or permit has been recalled, revoked, surrendered, canceled, or suspended or refuses to surrender such certificate, license, or permit; or
3. 3. Falsely represents himself, herself or itself as being a CPA or licensed as a public accountant, or firm of CPAs or licensed public accountants, or who incorrectly designates the character of the certificate, license or permit which he, she or it holds; or

4. 4. Otherwise violates any of the provisions of the Oklahoma Accountancy Act;

   upon conviction shall be deemed guilty of a misdemeanor.

   Provided, however, that an individual granted practice privileges under Section 15.12A of this title or a firm exempt from the permit and registration requirements under Section 15.15C of this title or paragraph 3 of subsection A of Section 15.15 of this title may hold out as a CPA or a firm of CPAs, respectively, without violation of this section.

Laws 1965, SB 286, c. 188, § 23, emerg. eff. June 8, 1965; Amended by Laws 1968, HB 1216, c. 271, § 19, emerg. eff. April 30, 1968; Renumbered from 59 O.S. § 15.23 by Laws 1968, HB 1216, c. 271, § 23, emerg. eff. April 30, 1968; Amended by Laws 1992, HB 2340, c. 272, § 25, eff. September 1, 1992; Amended by Laws 2004, SB 1488, c. 125, § 23, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 20, emerg. eff. April 14, 2009 (superseded document available); Amended by Laws 2010, HB 3190, c. 85, § 14, emerg. eff. July 1, 2010 (superseded document available); Amended by Laws 2023, SB 172, c. 26, § 8, eff. November 1, 2023 (superseded document available).