Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB170

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/20/23  
Engrossed
3/21/23  
Refer
3/29/23  
Report Pass
4/5/23  
Enrolled
4/18/23  

Caption

Oklahoma Accountancy Act; expanding definition. Effective date.

Impact

The bill proposes significant changes to definitions concerning the practice of public accounting and the requirements for individuals and firms operating within this profession. By updating statutory language and expanding definitions, SB170 aims to provide clearer guidelines for compliance with accountancy standards in Oklahoma. This includes the modification of terms related to audits, reviews, and other professional services, which could impact how these services are provided and regulated in the context of state law.

Summary

Senate Bill 170 is an amendment to the Oklahoma Accountancy Act, primarily aimed at expanding and updating definitions related to accountancy practices within the state. The legislation emphasizes the role of various accounting terminologies and entities involved in the profession, such as the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Accountancy Board. This amendment is set to enhance the clarity and applicability of the law to better align with modern accountancy practices.

Sentiment

Overall sentiment around SB170 appears to be positive, especially among professionals in the accounting field who see the need for clarifications and updates to the existing legislation. The bill is supported as a necessary adjustment to align with current practices, ensuring that the regulatory framework evolves alongside the profession. However, some concerns may arise regarding the implications for non-registered practitioners and how these changes might affect their services.

Contention

The most notable point of contention involves the balance between expanding definitions and ensuring that non-licensed individuals do not inadvertently perform services that could be construed as public accounting. The amendment includes provisions that specify which practices require licensure, which could lead to discussions among stakeholders about the thresholds of acceptable practice without formal registration. This aspect has raised questions about the readiness of industry practitioners to adapt to the new definitions and compliance expectations.

Companion Bills

OK SB170

Carry Over Oklahoma Accountancy Act; expanding definition. Effective date.

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