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Okla. Stat. tit. 59, § 59-15.30

This is the official text of Okla. Stat. tit. 59, § 59-15.30, 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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Peer reviews

Official statutory text

A. As a condition for issuance or renewal of permits, the Board

may require applicants who perform attest services, except

compilations and those services described in subparagraph d of

paragraph 5 of Section 15.1A of this title, to undergo peer reviews

conducted not less than once every three (3) years.

B. Peer reviews shall be conducted in such manner and in

accordance with such standards as the Board may specify by rule.

C. The rules may provide for a registrant to comply by

providing documented proof of a satisfactory peer review conducted

for some other purpose which meets the purposes and standards of the

Board peer review program within three (3) years preceding the date

the Oklahoma peer review is to be conducted.

D. Failure of any registrant to provide full cooperation with

the Board or any individual acting at the direction of the Board in

performing a peer review shall after notice and a hearing be subject

to the penalties provided in the Oklahoma Accountancy Act.

E. The Board by rule may establish a fee in an amount not to

exceed One Hundred Dollars ($100.00) for each peer review required

by the Board under this section.

Status: in_force · Read it on the official government site

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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.