Okla. Admin. Code § 85:10-7-5

Current through Vol. 42, No. 4, November 1, 2024
Section 85:10-7-5 - Performance of an audit in lieu of examination

Performance of an audit by an independent certified public accountant resulting in an unqualified opinion being rendered constitutes satisfaction of the requirements of this Subchapter. No additional statements or reports are required from the accounting firm. A copy of such audit report, together with an unqualified opinion, must be submitted to the Commissioner within 120 days of completion of the audit.

Okla. Admin. Code § 85:10-7-5

Added at 25 Ok Reg 1057, eff 5-25-08