---
type: "Bill"
title: "Accounting; allowing firms to operate and provide certain services in this state under certain conditions. Effective date."
description: "Accounting; allowing firms to operate and provide certain services in this state under certain conditions. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "SB 172"
citation: "Oklahoma SB 172 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dugger", "Kendrix"]
version_count: 5
action_count: 20
vote_count: 4
first_action: "2023-02-06"
last_action: "2023-04-19"
source: "openstates"
source_identifier: "ocd-bill/140d4244-6b91-44ba-ab43-406e168b6c5a"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB172&session=2400"
source_hash: "5dc796e3ae64431b98fda4a5bba7ec2553f146f05a025302865cf2b36d084932"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma SB 172 (2024) — Accounting; allowing firms to operate and provide certain services in this state under certain conditions. Effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/SB/SB172 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB172 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB172 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB172 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB172 SFLR.PDF)

## Votes

- Business And Commerce Committee: Do Pass — **7–0** (pass) · lower
- Third Reading — **91–0** (pass) · lower
- Business & Commerce — **11–0** (pass) · upper
- Third Reading — **46–0** (pass) · upper

## Sponsors

- Dugger — primary (person)
- Kendrix — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Senator Dugger
- **2023-02-06** Coauthored by Representative Kendrix (principal House author)
- **2023-02-07** Second Reading referred to Business and Commerce `reading-2, referral-committee`
- **2023-02-13** Reported Do Pass Business and Commerce committee; CR filed `committee-passage`
- **2023-03-08** General Order, Considered
- **2023-03-08** Measure passed: Ayes: 46 Nays: 0 `passage`
- **2023-03-08** Referred for engrossment
- **2023-03-09** Engrossed to House `passage`
- **2023-03-09** First Reading `introduction, reading-1`
- **2023-03-29** Second Reading referred to Business and Commerce `reading-2, referral-committee`
- **2023-04-05** CR; Do Pass Business and Commerce Committee `committee-passage`
- **2023-04-17** General Order
- **2023-04-17** Third Reading, Measure passed: Ayes: 91 Nays: 0 `passage, reading-3`
- **2023-04-17** Signed, returned to Senate
- **2023-04-17** Referred for enrollment
- **2023-04-18** Enrolled, to House
- **2023-04-18** Signed, returned to Senate
- **2023-04-18** Sent to Governor `executive-receipt`
- **2023-04-19** Approved by Governor 04/19/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/140d4244-6b91-44ba-ab43-406e168b6c5a`. Confidence: reported (aggregated from official Oklahoma legislature records).