Section 15.25 - Misrepresentation or fraud - Violations of act - PenaltyAny 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; or2. 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; or3. 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; or4. 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.
Okla. Stat. tit. 59, § 15.25
Amended by Laws 2023 , c. 26, s. 8, eff. 11/1/2023.Laws 1965, SB 286, c. 188, § 23, emerg. eff. 6/8/1965; Amended by Laws 1968, HB 1216, c. 271, § 19, emerg. eff. 4/30/1968; Renumbered from 59 O.S. § 15.23 by Laws 1968, HB 1216, c. 271, §23, emerg. eff. 4/30/1968; Amended by Laws 1992, HB 2340, c. 272, §25, eff. 9/1/1992; Amended by Laws 2004 , SB 1488, c. 125, §23, eff. 11/1/2004; Amended by Laws 2009 , HB 1779, c. 45, §20, emerg. eff. 4/14/2009; Amended by Laws 2010 , HB 3190, c. 85, §14, emerg. eff. 7/1/2010.