Okla. Stat. tit. 59, § 59-15.16
This is the official text of Okla. Stat. tit. 59, § 59-15.16, 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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Revocation or suspension of registration and permits of
Official statutory text
firm.
A. After notice and hearing the Board shall revoke the
registration and all permits of a firm if at any time it does not
have all of the qualifications required for registration pursuant to
the provisions of the Oklahoma Accountancy Act.
B. After notice and hearing, the Board may impose any one or
more of the penalties authorized in Section 15.24 of this title on a
firm for any one or more of the following causes:
1. The revocation or suspension of the certificate or license
of any partner or shareholder issued in accordance with the Oklahoma
Accountancy Act;
2. Failure to maintain compliance with the requirements for
issuance or renewal of the permit of the firm;
3. Failure to sign accountants’ opinions in the firm name,
except in instances in which a governmental agency shall require the
signature to be that of an individual;
4. Fraud or deceit by any partner or shareholder in obtaining
the firm permit;
5. Except sole proprietorships, failure to file income tax
returns in the name of the firm; and
6. Dishonesty, fraud, or gross negligence in the practice of
public accounting by any partner, shareholder, or employee of the
firm in the name of the firm.
A. After notice and hearing the Board shall revoke the
registration and all permits of a firm if at any time it does not
have all of the qualifications required for registration pursuant to
the provisions of the Oklahoma Accountancy Act.
B. After notice and hearing, the Board may impose any one or
more of the penalties authorized in Section 15.24 of this title on a
firm for any one or more of the following causes:
1. The revocation or suspension of the certificate or license
of any partner or shareholder issued in accordance with the Oklahoma
Accountancy Act;
2. Failure to maintain compliance with the requirements for
issuance or renewal of the permit of the firm;
3. Failure to sign accountants’ opinions in the firm name,
except in instances in which a governmental agency shall require the
signature to be that of an individual;
4. Fraud or deceit by any partner or shareholder in obtaining
the firm permit;
5. Except sole proprietorships, failure to file income tax
returns in the name of the firm; and
6. Dishonesty, fraud, or gross negligence in the practice of
public accounting by any partner, shareholder, or employee of the
firm in the name of the firm.
Status: in_force · Read it on the official government site
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