Okla. Stat. tit. 36, § 36-311A.9: Conduct of audit of financial statements

Financial statements furnished pursuant to Section 311A.5 of

this title shall be examined by the independent certified public

accountant. The audit of the financial statements of the insurer

shall be conducted in accordance with generally accepted auditing

standards. In accordance with AU Section 319 of the Professional

Standards of the AICPA, Consideration of Internal Control in a

Financial Statement Audit, the independent certified public

accountant should obtain an understanding of internal control

sufficient to plan the audit. To the extent required by AU 319, for

those insurers required to file a Management's Report of Internal

Control over Financial Reporting pursuant to Section 311A.16 of this

title, the independent certified public accountant should consider,

as that term is defined in Statement on Auditing Standards (SAS) No.

102, Defining Professional Requirements in Statements on Auditing

Standards or its replacement, the most recently available report in

planning and performing the audit of the statutory financial

statements. Consideration shall be given to the procedures

illustrated in the Financial Condition Examiners Handbook

promulgated by the National Association of Insurance Commissioners

as the independent certified public accountant deems necessary.