0 chapters · 1,827 sections in this title.
59 O.S. § 15.20 Renumbered as § 15.14B of this title by Laws 1992, c
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272, § 34, eff. Sept. 1, 1992.
59 O.S. § 15.22 Renumbered as § 15.14A of this title by Laws 1992, c
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272, § 34, eff. Sept. 1, 1992.
59 O.S. § 15.23 Hearings
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A. The Oklahoma Accountancy Board shall conduct investigations and hearings when it believes a registrant, individual practicing under the provisions of the Oklahoma Accountancy Act, other individual or entity has violated any of the provisions of the Oklahoma Accountancy Act or …
59 O.S. § 15.24 Penalties - Reinstatement or termination of suspension
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A. In the event an individual, certified public accountant, public accountant, firm or entity, after proper notice and hearing, is found to have violated one or more provisions of the Oklahoma Accountancy Act, the Board may impose one or more of the following penalties on the off…
59 O.S. § 15.25 Misrepresentation or fraud - Violations of act -
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Penalty. 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 havi…
59 O.S. § 15.26 False reports or statements - Penalty
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Any individual holding a certificate or license who knowingly falsifies any report or statement bearing on any attestation, investigation, or audit made by the individual or subject to the individual’s direction shall be guilty of a Class D3 felony offense, and upon conviction sh…
59 O.S. § 15.27 Cease and desist order – Fine - Injunction
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A. In addition to any other powers conferred on the Board to impose penalties for violations of the provisions of the Oklahoma Accountancy Act, whenever in the judgment of the Board any individual or entity has engaged in any acts or practices, that constitute a violation of the …
59 O.S. § 15.28 Prima facie evidence
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The displaying or uttering by an individual or entity not registered in accordance with the Oklahoma Accountancy Act of a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing the name of the individual or entity in conjunction with the wo…
59 O.S. § 15.29A Unlawful use of titles or abbreviations - Injunction
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restraining order, or other order. Whenever, as a result of an investigation under Section 15.23 of this title or otherwise, the Oklahoma Accountancy Board believes that any person or firm has engaged, or is about to engage, in any acts or practices which constitute or will const…
59 O.S. § 15.29B Enforcement actions - Evidence of single act
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sufficient. In any action brought under Section 15.24 or 15.27 of this title, evidence of the commission of a single action prohibited by the Oklahoma Accountancy Act shall be sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evi…
59 O.S. § 15.3 Vacancies - Disqualification - Removal
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A. Vacancies on the Board due to death, resignation, or removal as defined in subsections C and D of this section occurring during a term shall be filled by the Governor for the unexpired portion of said term in a manner as provided for appointments to the Board. Members filling …
59 O.S. § 15.30 Peer reviews
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A. As a condition for issuance or renewal of permits, the Board may require applicants who perform attest services, except compilations and those services described in subparagraph d of paragraph 5 of Section 15.1A of this title, to undergo peer reviews conducted not less than on…
59 O.S. § 15.31 Repealed by Laws 1992, c. 272, § 33, eff. Sept. 1. 1992
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59 O.S. § 15.31 Repealed by Laws 1992, c. 272, § 33, eff. Sept. 1. 1992
59 O.S. § 15.32 Renumbered as § 15.36 of this title by Laws 1992, c
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272, § 34, eff. Sept. 1, 1992.
59 O.S. § 15.33 Renumbered as § 15.37 of this title by Laws 1992, c
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272, § 34, eff. Sept. 1, 1992.
59 O.S. § 15.35 Continuing professional education
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A. In order to assure continuing professional competence of individuals in accountancy, and as a condition for issuance of a certificate or license and/or renewal of a permit to practice, certificate and license holders shall furnish evidence of participation in continuing profes…
59 O.S. § 15.36 Persons who may perform assurance services and audits or
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issue reports. Any CPA or PA holding a valid permit, or an individual granted practice privileges under Section 15.12A of this title, may perform assurance services, including audit services, and issue a report required by any statute, charter, ordinance, trust or other legal ins…
59 O.S. § 15.37 Acts and instruments not to provide for audit services
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by other than registrant holding valid permit. No ordinance, trust or other legal instrument shall provide for any audit services to be performed other than by a registrant holding a valid permit or an individual granted practice privileges under Section 15.12A of this title or a…
59 O.S. § 15.38 Filing, fees, and continuing professional education
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requirements waived for license or certificate holder called to active military service. All filing requirements, fees and the continuing professional education requirements provided in the Oklahoma Accountancy Act shall be waived for any holder of a license or certificate who is…
59 O.S. § 15.4 Officers - Meetings - Duties
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A. The Oklahoma Accountancy Board shall elect from its membership a chair, a vice-chair and a secretary. The officers of the Board shall be elected each May, to take office on July 1 following the election, and shall hold office for a term of one (1) year. B. The chair shall pres…
59 O.S. § 15.5 Quorum - Seal - Records - Staff - Expenditures - Rules
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and regulations – Delegation of authority. A. The Oklahoma Accountancy Board shall be responsible for the administration and enforcement of the Oklahoma Accountancy Act. A majority of the Board shall constitute a quorum for the transaction of business. B. In addition to the other…
59 O.S. § 15.6A Confidentiality of investigations - Use as evidence –
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Disclosure of information. A. The Oklahoma Accountancy Board, its employees, independent contractors, appointed committee members or other agents shall keep confidential all information obtained during an investigation into allegations of violations of the Oklahoma Accountancy Ac…
59 O.S. § 15.7 Disbursement of fees and monies
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All fees and other monies except the fines as provided in Section 15.24 of this title received by the Board pursuant to the provisions of the Oklahoma Accountancy Act shall be expended solely for effectuating the purposes of the Oklahoma Accountancy Act and shall be deposited to …
59 O.S. § 15.8 Application to take examination - Format - Fees -
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Qualifications. A. A qualification applicant to qualify as a candidate for examination shall file an application for qualification in a format approved by the Oklahoma Accountancy Board. The fee for the qualification application shall be determined by the Board and shall not exce…
59 O.S. § 15.9 Issuance of certificate
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A. Upon payment of appropriate fees, the Oklahoma Accountancy Board shall grant a certificate to any individual of good character who meets the applicable education, experience and testing requirements provided for in this section and in Sections 15.8 and 15.10 of this title. For…
59 O.S. § 150 Repealed by Laws 1997, c. 222, § 8, eff. Nov. 1, 1997
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59 O.S. § 150 Repealed by Laws 1997, c. 222, § 8, eff. Nov. 1, 1997
59 O.S. § 1501 Short title
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This act shall be known and may be cited as the "Oklahoma Pawnshop Act". Laws 1972, c. 255, § 1.
59 O.S. § 1502 Definitions
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As used in this act: 1. "Administrator" means the Administrator of Consumer Affairs defined in the Uniform Consumer Credit Code. 2. "Month" means that period of time from one date in a calendar month to the corresponding date in the following calendar month, but if there is no su…
59 O.S. § 1503 License required
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No person shall engage in business as a pawnbroker without first obtaining a license from the Administrator specifically authorizing engagement in such business. Added by Laws 1972, c. 255, § 3.
59 O.S. § 1503A Eligibility for license - Felons - Verifying net assets
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requirement – Definitions. A. To be eligible for a pawnshop license, an applicant shall: 1. Have net assets of at least Twenty-five Thousand Dollars ($25,000.00); and 2. Show that the pawnshop will be operated lawfully and fairly within the purpose of the Oklahoma Pawnshop Act. B…
59 O.S. § 1504 Applications - Contents - Bonds - Statutory agent
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A. Applications for a pawnshop license shall be under oath and shall state the full name and place of residence of the applicant. If the applicant is a partnership, the full name and place of residence of each member thereof shall be stated. If the applicant is a corporation, the…
59 O.S. § 1505 Issuance or denial of license - Fees
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A. Upon the filing of an application and bond and payment of an annual license fee and an investigation fee, the Administrator of Consumer Credit shall conduct an investigation. If the Administrator finds that the financial responsibility, experience, character and general fitnes…
59 O.S. § 1506 Effect of license - Annual fee
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A. Each license shall state the name of the licensee and the address at which the business is to be conducted. The license shall be displayed at the place of business named in the license. The license shall not be transferable or assignable except upon approval by the Administrat…
59 O.S. § 1507 Administrative hearings - Revocation, suspension
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reinstatement and surrender of license. A. The Administrator of Consumer Credit shall appoint an independent hearing examiner to conduct all administrative hearings involving alleged violations of the Oklahoma Pawnshop Act. The independent hearing examiner shall have authority to…
59 O.S. § 1508 Examination, investigations and access to records
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A. At such times as the Administrator of Consumer Credit may deem necessary, the Administrator or a duly authorized representative of the Administrator may make an examination of the place of business of each licensee and may inquire into and examine the transactions, books, acco…
59 O.S. § 1509 Disclosure and advertising
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A. General Disclosure Requirements. 1. All disclosures required by this act shall be made in accordance with the regulations of the Administrator and, in addition, such disclosures as applicable: a. shall be made clearly and conspicuously; b. shall be in writing, a copy of which …
59 O.S. § 1510 Pawn finance charge
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A. Except as provided in subsection F of Section 1511 of this title, no pawnbroker may contract for, charge or receive any amount as a charge in connection with a pawn transaction other than a pawn finance charge, and no pawn finance charge calculated according to the actuarial m…
59 O.S. § 1511 Limitation on agreements and practices
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A. Multiple Agreements. No pawnbroker shall separate or divide a pawn transaction into two or more transactions for the purpose or with the effect of obtaining a total pawn finance charge in excess of that authorized for an amount equal to the total of the amounts financed in the…
59 O.S. § 1512 See the following versions:
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OS 59-1512v1 (HB 3070, Laws 2018, c. 79, § 1) OS 59-1512v2 (HB 2104, Laws 2025, c. 486, § 540)
59 O.S. § 1512v1 Administration and enforcement
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A. Rule Making Power. The Administrator shall have the same authority to adopt, amend and repeal rules as is conferred upon him by paragraph (e) of subsection (1), and subsections (2) and (3) of Section 6-104 of Title 14A of the Oklahoma Statutes, as applicable, and such rules sh…
59 O.S. § 1512v2 Administration and enforcement
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A. Rule Making Power. The Administrator shall have the same authority to adopt, amend and repeal rules as is conferred upon him by paragraph (e) of subsection (1), and subsections (2) and (3) of Section 6-104 of Title 14A of the Oklahoma Statutes, as applicable, and such rules sh…
59 O.S. § 1514 Municipal regulation
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Municipalities may enact ordinances which are in compliance with but not more restrictive than the provisions of the Oklahoma Pawnshop Act, Section 1501 et seq. of Title 59 of the Oklahoma Statutes. Any existing or future order, ordinance or regulation which conflicts with this p…
59 O.S. § 1515 Copy or report of buy transaction or pawn transaction to
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be made available to local law enforcement officials - Items bought to be held for specified time - Written declaration of ownership required of seller or pledgor. A. Any pawnbroker shall make available a copy or report within two (2) days of any buy or pawn transaction to the lo…
59 O.S. § 152 Reciprocity - Fees
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A. By way of reciprocity and without examination, the Board of Podiatric Medical Examiners may issue a license to practice podiatric medicine in this state to any person who: 1. Satisfies the Board that he has all the qualifications required, by the applicable laws and the rules …
59 O.S. § 1521 Short title
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This act shall be known and may be cited as the "Precious Metal and Gem Dealer Licensing Act". Laws 1981, c. 213, § 1, operative July 1, 1981.
59 O.S. § 1522 Definitions
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As used in this act: 1. "Administrator" means the Administrator of the Department of Consumer Credit; 2. "Dealer" means any person, partnership, sole proprietorship, corporation or association which, in the regular course of business, takes, receives, pays for or transfers used p…
59 O.S. § 1523 License required
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No person, unless exempt by this act, shall operate as a dealer or employee as defined in this act without first obtaining a license from the Administrator specifically authorizing the person to act in such capacity. Laws 1981, c. 213, § 3, operative July 1, 1981.
59 O.S. § 1524 Application for license - Bond - Fingerprints and
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photograph - Agent for service of process. A. An application for a license pursuant to the provisions of the Precious Metal and Gem Dealer Licensing Act shall be under oath and state: 1. If the applicant is an individual, the full name and place of residence of the applicant; 2. …
59 O.S. § 1525 Fees - Investigations - Grant or denial of license -
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Exemptions. A. Upon the filing of an application, bond and the payment of an annual license fee and a one-time investigation fee by a dealer, the Administrator of Consumer Credit shall conduct an investigation of the applicant prior to issuance of a dealer license. B. Upon the fi…
59 O.S. § 1526 Annual license renewal fee
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A. Each year, every dealer, on or before each December 1, shall pay the Administrator of Consumer Credit a fee for each license held by the dealer as the annual fee for the succeeding calendar year. If not renewed, expiration shall occur on December 31 of the year in which the an…