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 may hold out as a CPA or a firm of CPAs, respectively, without violation of this section.

Added by Laws 1965, c. 188, § 23, emerg. eff. June 8, 1965. Amended by Laws 1968, c. 271, § 19, emerg. eff. April 30, 1968. Renumbered from § 15.23 of this title by Laws 1968, c. 271, § 23, emerg. eff. April 30, 1968. Amended by 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.