A. In addition to obtaining a certificate or license, certified public accountants and public accountants, unless granted practice privileges under Section 15.12A of this title, shall register with the Oklahoma Accountancy Board and pay a registration fee.

B. After the initial registration, renewal of registrations shall be accomplished by registrants in good standing upon filing of the registration and upon payment of the registration fee. Interim registration shall be at full rates.

C. All valid certificates or licenses shall be renewed by the last day of the individuals' birth months. Renewal will be effective for a twelve-month period. The Board shall implement rules for the scheduling of expiration and renewal of certificates and licenses, including the prorating of fees.

D. Not less than thirty (30) calendar days before the expiration of a valid certificate or license, written notice of the expiration date shall be mailed to the individual holding the valid certificate or license at the last-known address of such individual according to the official records of the Board.

E. A certificate or license shall be renewed by payment of a registration renewal fee set by the Board which shall not exceed Two Hundred Dollars ($200.00) for each two-year period.

1. Upon failure of an individual to pay registration fees on or before the expiration date, the Board shall notify the individual in writing by certified mail to the last known address of the individual, as reflected in the records of the Board, of the individual's failure to comply with the Oklahoma Accountancy Act.

2. A certificate or license granted under authority of the Oklahoma Accountancy Act shall automatically be revoked if the individual fails to pay registration fees within thirty (30) days after the expiration date.

3. Any individual whose certificate or license is canceled, revoked for cause or automatically revoked by this provision may be reinstated by the Board upon payment of:

a.a fee set by the Board which shall not exceed Three Hundred Dollars ($300.00) for a renewal within one (1) year of the due date, or

b.a fee set by the Board which shall not exceed Five Thousand Dollars ($5,000.00) after one (1) year of the expiration date.

However, an individual whose certificate or license has been revoked for cause for five (5) years or more may not renew the certificate or license. The individual may obtain a new certificate or license by complying with the requirements and procedures, including the examination requirements, for obtaining an original certificate or license. This provision shall not apply to an individual who is licensed to practice in another jurisdiction for the five (5) years immediately preceding their application for reinstatement.

F. The Board shall establish rules whereby the registration fee for certified public accountants and public accountants may, upon written application to the Board, be reduced or waived by the Board for registrants who have retired upon reaching retirement age, or who have attained the age of sixty-five (65) years, or who have become disabled to a degree precluding the continuance of their practice for six (6) months or more prior to the due date of any renewal fee. The Board shall use its discretion in determining conditions required for retirement or disability.

G. All notifications of criminal arrests or charges, disciplinary actions by any other jurisdiction or foreign country, revocation or suspension by enforcement action of any professional credential and all changes of employment or mailing address shall be reported to the Board within thirty (30) calendar days of such changes becoming effective.

H. At the direction of the Board, a register of registrants may be published in any media format the Board considers appropriate for public distribution.

Added by Laws 1965, c. 188, § 14, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 11, emerg. eff. April 30, 1968; Laws 1992, c. 272, § 16, eff. Sept. 1, 1992; Laws 2002, c. 312, § 10, eff. Nov. 1, 2002; Laws 2004, c. 125, § 17, eff. Nov. 1, 2004; Laws 2009, c. 45, § 12, emerg. eff. April 14, 2009; Laws 2010, c. 85, § 8, eff. July 1, 2010; Laws 2019, c. 327, § 4, eff. July 1, 2019.