Okla. Stat. tit. 59, § 59-15.37: Acts and instruments not to provide for audit services

by other than registrant holding valid permit.

No ordinance, trust or other legal instrument shall provide for

any audit services to be performed other than by a registrant

holding a valid permit or an individual granted practice privileges

under Section 15.12A of this title or a firm exempt from the

registration requirement under paragraph 3 of subsection A of

Section 15.15 of this title.