Okla. Stat. tit. 36, § 36-6129.1: Annual financial examination of trusts and accounts

Annually, on or before the fifteenth day of March, and whenever

the Insurance Commissioner deems it to be prudent or necessary, each

organization operating one or more prepaid funeral trusts shall have

a financial examination of each trust and related prepaid funeral

accounts for the preceding calendar year, prepared by a licensed

public accountant or certified public accountant and in accordance

with procedures promulgated by the Insurance Commissioner's office.

The examination also shall evaluate and report on the compliance of

each trust with the provisions of Section 6121 et seq. of Title 36

of the Oklahoma Statutes, relating to prepaid funeral benefits.