Okla. Admin. Code § 10:15-23-2

Current through Vol. 42, No. 7, December 16, 2024

Section 10:15-23-2 - Registration of firms

(a) On or before June 30 of each year all firms of certified public accountants and all firms of public accountants qualified and required to register shall file a registration statement with the Board in a format prescribed by the Board.

(b) The registration statement filed on behalf of a firm of certified public accountants shall be made by a partner or shareholder.

(c) The statement filed on behalf of a firm of public accountants shall be made by a partner or shareholder.

(d) Evaluation of qualifications and approval of registrations filed by firms shall be performed by the Executive Director or his/her designee, subject to the review and supervision of the Board.

(e) Denial of firm registrations shall be by the Board.

(f) Except for sole proprietorships, all registration statements filed on behalf of a firm shall be accompanied by an annual registration fee and the applicable permit fee for the firm, as provided in Subchapter 27.

(g) Firm filings delivered to the Board office via carrier service with a postmark or ship date on or before June 30 shall be deemed timely filed.

Okla. Admin. Code § 10:15-23-2

Added at 10 Ok Reg 2543, eff 7-1-93; Amended at 12 Ok Reg 1963, eff 7-1-95; Amended at 16 Ok Reg 2084, eff 7-1-99; Amended at 20 Ok Reg 1897, eff 7-1-03; Amended at 22 Ok Reg 387, eff 12-21-04 (emergency); Amended at 22 Ok Reg 1691, eff 7-1-05; Amended at 27 Ok Reg 5, eff 8-6-09 (emergency); Amended at 27 Ok Reg 1690, eff 7-1-10

Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 9/15/2024