§ 15.14B. Acts subject to penalty
Oklahoma Statutes AnnotatedTitle 59. Professions and Occupations
59 Okl.St.Ann. § 15.14B
§ 15.14B. Acts subject to penalty
After notice and hearing, the Oklahoma Accountancy Board may impose any one or more of the penalties authorized in Section 15.24 of this title on a certified public accountant or a public accountant for any one or more of the following causes:
5. Failure to comply with professional standards in the Board's professional code of conduct to the attest and/or compilation competency requirement for those who supervise attest and/or compilation engagements and sign the report on financial statements or other compilation communications with respect to financial statements; and
Credits
Laws 1965, c. 188, § 20, emerg. eff. June 8, 1965; Laws 1968, c. 271, § 15, emerg. eff. April 30, 1968. Renumbered from Title 59, § 15.20 and amended by Laws 1992, c. 272, §§ 18, 34, eff. Sept. 1, 1992; Laws 2004, c. 125, § 18, eff. Nov. 1, 2004; Laws 2009, c. 45, § 14, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 10, eff. July 1, 2010.
59 Okl. St. Ann. § 15.14B, OK ST T. 59 § 15.14B
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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