Accounting practitioner definition
Accounting practitioner means any individual who is qualified pursuant to the provisions of the Oklahoma Accounting Practitioner Oversight Act to provide accounting services to the public. An accounting practitioner is authorized to issue any accounting report, including but not limited to reports such as compilations or cash flow reports, process, function, or service. Provided, an accounting practitioner shall not issue an audited financial report or any other type of statement that uses the terms "audit", "audited", "review", or "reviewed", nor the language "in accordance with standards established by the American Institute of Certified Public Accountants" or its successor, unless such term or language is used in the negative clearly indicating that the term or language does not apply to the document presented;
Accounting practitioner means a person licensed by