Okla. Stat. tit. 59, § 59-15.15B

A. Except as authorized in subsection B of this section, 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; or

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.

Oklahoma Statutes - Title 59. Professions and Occupations Page 76

B. 1. For the purposes of a sale or transfer of an existing

office established or maintained in this state for the practice of

public accounting, the office is authorized to continue its

accounting practice during the pendency of its sale or transfer to a

qualified person or entity. For purposes of this subsection, the

term "sale or transfer" means and includes, but is not limited to:

a. the succession of an office established or maintained

in this state for the practice of public accounting by

the sale or transfer to another person or entity

authorized by law to practice public accounting in

this state, or

b. the succession of an office established or maintained

in this state for the practice of public accounting by

transfer to a grantor trust upon the death of the

holder of a permit to practice public accounting as an

interim interest holder before being transferred to

qualified individual owners as set out in paragraph F

or G of Section 15.15A of this title and only upon the

actual review of all client documents by a qualified

certified public accountant or public accountant in

this state.

2. Upon the death of a sole proprietor, single owner of a firm

or a majority stockholder of a firm, notice shall be given to the

executive director of the Oklahoma Accountancy Board by letter

within fourteen (14) days of the death expressing any intention to

sell, transfer or assume responsibility of the office, and declaring

the name of the qualified person or entity who has agreed to

continue the business or review the client documents during pendency

of the sale or transfer.

3. Upon completion of a sale or transfer authorized by this

subsection, notice shall be given to the executive director of the

Oklahoma Accountancy Board by affidavit within fourteen (14) days of

conclusion of the sale or transfer stating the date of completion of

the sale or transfer, the name of the designated manager who

reviewed client documents or continued the business through

completion of the sale or transfer, and the name of the purchaser or

transferee that has assumed responsibility for the office, if

different from the designated manager.

4. If a sale or transfer cannot be completed within sixty (60)

days, the executive director of the Oklahoma Accountancy Board shall

be notified monthly until the sale or transfer has been completed.

5. Nothing in this subsection shall prohibit the executive

director of the Oklahoma Accountancy Board from seeking an action

for injunctive relief or disciplinary action if there is reasonable

cause to believe a person is violating the law or administrative

rules of the Board.

Oklahoma Statutes - Title 59. Professions and Occupations Page 77

C. The Board shall promulgate such rules as are necessary to

implement the provisions of this section.