Okla. Stat. tit. 59, § 59-15.24
This is the official text of Okla. Stat. tit. 59, § 59-15.24, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Penalties - Reinstatement or termination of suspension
Official statutory text
A. In the event an individual, certified public accountant,
public accountant, firm or entity, after proper notice and hearing,
is found to have violated one or more provisions of the Oklahoma
Oklahoma Statutes - Title 59. Professions and Occupations Page 79
Accountancy Act, the Board may impose one or more of the following
penalties on the offending individual, firm or entity:
1. Revoke any certificate, license, practice privilege or
permit issued pursuant to the provisions of the Oklahoma Accountancy
Act;
2. Suspend any certificate, license, practice privilege or
permit for not more than five (5) years, subject to such terms,
conditions, or limitations as deemed appropriate by the Board;
3. Reprimand a registrant, 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;
4. Place a registrant, 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 on probation for a specified period of time, which may be
shortened or lengthened, as the Board deems appropriate;
5. Limit the scope of practice of a registrant, 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;
6. Deny renewal of a permit;
7. Require a preissuance review or accelerated peer review of
the registrant subject to such procedures as the Board deems
appropriate;
8. Require successful completion of continuing professional
educational programs deemed appropriate;
9. Assess a fine not to exceed Ten Thousand Dollars
($10,000.00) for each separate offense; and
10. Require the registrant, individual or entity to pay all
costs incurred by the Board as a result of hearings conducted
regarding accountancy actions of the registrant, individual, or
entity, including, but not limited to, attorney fees, investigation
costs, hearing officer costs, renting of special facilities costs,
and court reporter costs.
B. Upon application in writing, the Board may reinstate a
certificate, license, practice privilege or permit which has been
revoked, or may modify, upon good cause as to why the individual or
entity should be reinstated, the suspension of any certificate,
license, practice privilege or permit.
C. Before reinstating or terminating the suspension of a
certificate, license, practice privilege or permit, or as a
condition to such reinstatement or termination, the Board may
require the applicant to show successful completion of specified
continuing professional education courses.
D. Before reinstating or terminating the suspension of a
certificate, license, practice privilege or permit, or as a
Oklahoma Statutes - Title 59. Professions and Occupations Page 80
condition to such reinstatement or termination, the Board may make
the reinstatement of a certificate, license, or permit conditional
and subject to satisfactory completion of a peer review conducted in
such fashion as the Board may specify.
E. Before reinstating or terminating the suspension of a
certificate or license or as a condition to such reinstatement or
termination, the Board may require the applicant to submit to a
national criminal history records search. The costs associated with
the national criminal history records search shall be paid by the
applicant.
F. The provisions of this section shall not be construed to
preclude the Board from entering into any agreement to resolve a
complaint prior to a formal hearing or before the Board enters a
final order.
G. All monies, excluding costs, collected from civil penalties
authorized in this section, such penalties being enforceable in the
district courts of this state, shall be deposited with the State
he provisions of this section shall not be construed to
preclude the Board from entering into any agreement to resolve a
complaint prior to a formal hearing or before the Board enters a
final order.
G. All monies, excluding costs, collected from civil penalties
authorized in this section, such penalties being enforceable in the
district courts of this state, shall be deposited with the State
Treasurer to be paid into the General Revenue Fund of the state.
public accountant, firm or entity, after proper notice and hearing,
is found to have violated one or more provisions of the Oklahoma
Oklahoma Statutes - Title 59. Professions and Occupations Page 79
Accountancy Act, the Board may impose one or more of the following
penalties on the offending individual, firm or entity:
1. Revoke any certificate, license, practice privilege or
permit issued pursuant to the provisions of the Oklahoma Accountancy
Act;
2. Suspend any certificate, license, practice privilege or
permit for not more than five (5) years, subject to such terms,
conditions, or limitations as deemed appropriate by the Board;
3. Reprimand a registrant, 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;
4. Place a registrant, 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 on probation for a specified period of time, which may be
shortened or lengthened, as the Board deems appropriate;
5. Limit the scope of practice of a registrant, 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;
6. Deny renewal of a permit;
7. Require a preissuance review or accelerated peer review of
the registrant subject to such procedures as the Board deems
appropriate;
8. Require successful completion of continuing professional
educational programs deemed appropriate;
9. Assess a fine not to exceed Ten Thousand Dollars
($10,000.00) for each separate offense; and
10. Require the registrant, individual or entity to pay all
costs incurred by the Board as a result of hearings conducted
regarding accountancy actions of the registrant, individual, or
entity, including, but not limited to, attorney fees, investigation
costs, hearing officer costs, renting of special facilities costs,
and court reporter costs.
B. Upon application in writing, the Board may reinstate a
certificate, license, practice privilege or permit which has been
revoked, or may modify, upon good cause as to why the individual or
entity should be reinstated, the suspension of any certificate,
license, practice privilege or permit.
C. Before reinstating or terminating the suspension of a
certificate, license, practice privilege or permit, or as a
condition to such reinstatement or termination, the Board may
require the applicant to show successful completion of specified
continuing professional education courses.
D. Before reinstating or terminating the suspension of a
certificate, license, practice privilege or permit, or as a
Oklahoma Statutes - Title 59. Professions and Occupations Page 80
condition to such reinstatement or termination, the Board may make
the reinstatement of a certificate, license, or permit conditional
and subject to satisfactory completion of a peer review conducted in
such fashion as the Board may specify.
E. Before reinstating or terminating the suspension of a
certificate or license or as a condition to such reinstatement or
termination, the Board may require the applicant to submit to a
national criminal history records search. The costs associated with
the national criminal history records search shall be paid by the
applicant.
F. The provisions of this section shall not be construed to
preclude the Board from entering into any agreement to resolve a
complaint prior to a formal hearing or before the Board enters a
final order.
G. All monies, excluding costs, collected from civil penalties
authorized in this section, such penalties being enforceable in the
district courts of this state, shall be deposited with the State
he provisions of this section shall not be construed to
preclude the Board from entering into any agreement to resolve a
complaint prior to a formal hearing or before the Board enters a
final order.
G. All monies, excluding costs, collected from civil penalties
authorized in this section, such penalties being enforceable in the
district courts of this state, shall be deposited with the State
Treasurer to be paid into the General Revenue Fund of the state.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.