Okla. Stat. tit. 58, § 58-541: Accounting - Waiver - Sufficiency

At the final accounting for settlement of the estate or at any

other time required by the court, either upon its own motion or upon

the application of any person interested in the estate, the executor

or administrator must render, for the information of the court, an

exhibit under oath, showing the amount of money received and

expended by him, the amount of all claims presented against the

estate and the names of the claimants, and all other matters

necessary to show the condition of its affairs; provided, however,

that if waived in writing by all persons entitled to distribution or

if the personal representative is the sole recipient, no itemized

accounting of income and expenses shall be required in the final

accounting. It shall be sufficient for the personal representative

to state under oath that:

1. All income has been properly received and expenses lawfully

made;

2. All allowed and approved claims have been paid;

3. All funeral expenses, taxes and costs of the administrator

have been paid; and

4. The estate is ready for closing.

R.L. 1910, § 6428. Amended by Laws 1994, c. 234, § 1, eff. Sept. 1,

1994.