Do members of the OSCPA have a different set of ethical standards than CPAs who are not members?
No. Subchapter 39 of the Oklahoma Accountancy Act requires that anyone who is issued a certificate, license, or permit from the State of Oklahoma must adhere to the Code of Professional Conduct of the American Institute of Certified Public Accountants. Membership in the OSCPA is voluntary and by accepting membership a CPA assumes an obligation of self discipline above and beyond the requirements of laws and regulations. We believe the law simply sets minimum standards of conduct and that living by ethical standards requires us to individually do more than what the law requires of us.
