Okla. Stat. tit. 59, § 59-15.14B
This is the official text of Okla. Stat. tit. 59, § 59-15.14B, part of Oklahoma’s Stat. tit. 59, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 59,." Browse the sections below, each linked to its official government source.
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Acts subject to penalty
Official statutory text
After notice and hearing, the Oklahoma Accountancy Board may
impose any one or more of the penalties authorized in Section 15.24
of this title on a certified public accountant or a public
accountant for any one or more of the following causes:
1. Fraud or deceit in obtaining a certificate, license,
practice privilege or permit;
2. Dishonesty, fraud, or gross negligence in accountancy or
financially related activities;
3. Conviction, plea of guilty, or plea of nolo contendere of a
felony in a court of competent jurisdiction of any state or federal
court of the United States if the acts involved would have
constituted a felony under the laws of this state;
4. Conviction, plea of guilty, or plea of nolo contendere of
any misdemeanor, an element of which is dishonesty or fraud,
pursuant to the laws of the United States or any jurisdiction if the
acts involved would have constituted a misdemeanor under the laws of
this state;
5. Failure to comply with professional standards in the Board’s
professional code of conduct to the attest and/or compilation
competency requirement for those who supervise attest and/or
compilation engagements and sign the report on financial statements
Oklahoma Statutes - Title 59. Professions and Occupations Page 72
or other compilation communications with respect to financial
statements; and
6. Violation of any of the provisions of the Oklahoma
Accountancy Act and rules promulgated for its implementation by the
Board.
impose any one or more of the penalties authorized in Section 15.24
of this title on a certified public accountant or a public
accountant for any one or more of the following causes:
1. Fraud or deceit in obtaining a certificate, license,
practice privilege or permit;
2. Dishonesty, fraud, or gross negligence in accountancy or
financially related activities;
3. Conviction, plea of guilty, or plea of nolo contendere of a
felony in a court of competent jurisdiction of any state or federal
court of the United States if the acts involved would have
constituted a felony under the laws of this state;
4. Conviction, plea of guilty, or plea of nolo contendere of
any misdemeanor, an element of which is dishonesty or fraud,
pursuant to the laws of the United States or any jurisdiction if the
acts involved would have constituted a misdemeanor under the laws of
this state;
5. Failure to comply with professional standards in the Board’s
professional code of conduct to the attest and/or compilation
competency requirement for those who supervise attest and/or
compilation engagements and sign the report on financial statements
Oklahoma Statutes - Title 59. Professions and Occupations Page 72
or other compilation communications with respect to financial
statements; and
6. Violation of any of the provisions of the Oklahoma
Accountancy Act and rules promulgated for its implementation by the
Board.
Status: in_force · Read it on the official government site
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