Okla. Stat. tit. 59, § 59-15.14A

A. Before any individual may practice public accounting or hold

himself or herself out as being engaged in the practice of public

accounting as a certified public accountant or public accountant in

this state, such person shall obtain a permit from the Oklahoma

Accountancy Board, unless such person is granted practice privileges

under Section 15.12A of this title. Any individual, corporation or

partnership or any other entity who provides any of the services

defined hereinabove as the “practice of public accounting” without

holding a license and permit, or without holding a certificate and

permit, shall be assessed a fine not to exceed Ten Thousand Dollars

($10,000.00) for each separate offense, unless such person is

granted practice privileges under Section 15.12A of this title, or

such entity is exempt from the permit and registration requirements

of Section 15.15C of this title or exempt from the registration

requirements of paragraph 3 of subsection A of Section 15.15 of this

title.

B. The Board shall promulgate rules establishing the

qualifications for obtaining a permit to practice public accounting

in this state. Such rules shall include but not be limited to

provisions that:

1. Any individual seeking a permit must have a valid

certificate or license;

2. Any individual or entity seeking a permit must be registered

pursuant to the provisions of the Oklahoma Accountancy Act;

Oklahoma Statutes - Title 59. Professions and Occupations Page 71

3. Any individual seeking a permit must meet continuing

professional education requirements as set forth by the Oklahoma

Accountancy Act and rules promulgated by the Board; and

4. There shall be no examination for obtaining a permit.

C. All such individuals shall, upon application and compliance

with the rules establishing qualifications for obtaining a permit

and payment of the fees, be granted an annual permit to practice

public accounting in this state. All permits issued shall be

renewed on the last day of the individual’s birth month in

conjunction with the registrant’s certificate or license renewal.

The Board may issue interim permits upon payment of the same fees

required for annual permits.

D. Failure to apply for and obtain a permit shall disqualify an

individual from practicing public accounting in this state until

such time as a valid permit has been obtained.

E. The Board shall charge a fee for each individual permit not

to exceed Two Hundred Dollars ($200.00).