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§ 15.25. Misrepresentation or fraud--Violations of act--Penalty

Oklahoma Statutes AnnotatedTitle 59. Professions and OccupationsEffective: November 1, 2023

Oklahoma Statutes Annotated
Title 59. Professions and Occupations (Refs & Annos)
Chapter 1. Oklahoma Accountancy Act (Refs & Annos)
Effective: November 1, 2023
59 Okl.St.Ann. § 15.25
§ 15.25. Misrepresentation or fraud--Violations of act--Penalty
Currentness
Any individual or entity who:
1. Represents himself, herself or itself as having received a certificate, license, or permit and otherwise presents himself, herself or itself to the public as having specialized knowledge or skills associated with CPAs and PAs without having received such certificate, license, or permit; or
2. Continues to use such title or designation after such certificate, license, or permit has been recalled, revoked, surrendered, canceled, or suspended or refuses to surrender such certificate, license, or permit; or
3. Falsely represents himself, herself or itself as being a CPA or licensed as a public accountant, or firm of CPAs or licensed public accountants, or who incorrectly designates the character of the certificate, license or permit which he, she or it holds; or
4. Otherwise violates any of the provisions of the Oklahoma Accountancy Act;
upon conviction shall be deemed guilty of a misdemeanor.
Provided, however, that 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 or paragraph 3 of subsection A of Section 15.15 of this title may hold out as a CPA or a firm of CPAs, respectively, without violation of this section.

Credits

Laws 1965, c. 188, § 23, emerg. eff. June 8, 1965. Renumbered from Title 59, § 15.23 and amended by Laws 1968, c. 271, §§ 19, 23, emerg. eff. April 30, 1968. Laws 1992, c. 272, § 25, eff. Sept. 1, 1992; Laws 2004, c. 125, § 23, eff. Nov. 1, 2004; Laws 2009, c. 45, § 20, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 14, eff. July 1, 2010; Laws 2023, c. 26, § 8, eff. Nov. 1, 2023.
59 Okl. St. Ann. § 15.25, OK ST T. 59 § 15.25
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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