Section 15.1 et seq. of this title shall be known and may be cited as the “Oklahoma Accountancy Act”.
In order to protect the citizens of this state, the Legislature hereby declares that it is the policy of this state, and the purpose of this act, to promote the reliability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information shall have demonstrated their qualifications to do so, that persons who have not demonstrated and maintained such qualifications, not be permitted to represent themselves as having such special competence or to offer such assurance, that the conduct of registrants as having special competence in accountancy be regulated in all aspects of their professional work, that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of registrants be established, and that the use of titles that have a capacity or tendency to deceive the public as to the status or competence of the persons using such titles be prohibited.
Added by Laws 1965, c. 188, § 1, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 1, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 1, eff. Sept. 1, 1992; Laws 2002, c. 312, § 1, eff. Nov. 1, 2002; Laws 2004, c. 125, § 1, eff. Nov. 1, 2004.
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