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The first accountancy law was enacted by the Legislature in 1917 and the Board was recreated by the Legislature in 1992 in accordance with the Oklahoma Sunset Law to administer the provisions of the Oklahoma Accountancy Act for the protection of the public. The Board is composed of five certified public accountants and one public accountant who serve for five-year terms and one lay member who serves coterminous with the Governor. All members are appointed by the Governor and confirmed by the Senate, and are responsible for promulgating rules of general application, setting forth guidelines for agency operations and governing the professional practices of the registrants. The agency is self-supporting through fees.