Okla. Stat. tit. 36, § 36-4076: Financial statement

Each qualified charitable organization issuing qualified

charitable gift annuities shall provide the Insurance Commissioner

with a copy of its annual audited financial statement prepared by an

independent certified public accountant or accounting firm or

individual holding a permit to practice public accounting in

accordance with generally accepted accounting principles within

ninety (90) days of receipt of the final audit report by the

qualified charitable organization.