Okla. Stat. tit. 18, § 18-912: Audits and reports

Such corporation shall be subject to an annual examination and

audit by one or more certified public accountants to be selected by

the board of directors, sufficient to reflect the result of the

operations during and the condition of the corporation at the end of

the fiscal year. A report of such examination, audit and condition

of such corporation shall be made in writing to each of the members

and stockholders of such corporation on or before the one hundred

twentieth day of each succeeding fiscal year of said corporation.