Okla. Stat. tit. 59, § 59-15.30: Peer reviews

A. As a condition for issuance or renewal of permits, the Board

may require applicants who perform attest services, except

compilations and those services described in subparagraph d of

paragraph 5 of Section 15.1A of this title, to undergo peer reviews

conducted not less than once every three (3) years.

B. Peer reviews shall be conducted in such manner and in

accordance with such standards as the Board may specify by rule.

C. The rules may provide for a registrant to comply by

providing documented proof of a satisfactory peer review conducted

for some other purpose which meets the purposes and standards of the

Board peer review program within three (3) years preceding the date

the Oklahoma peer review is to be conducted.

D. Failure of any registrant to provide full cooperation with

the Board or any individual acting at the direction of the Board in

performing a peer review shall after notice and a hearing be subject

to the penalties provided in the Oklahoma Accountancy Act.

E. The Board by rule may establish a fee in an amount not to

exceed One Hundred Dollars ($100.00) for each peer review required

by the Board under this section.