Okla. Stat. tit. 71, § 71-662: Rules, forms and orders - Making, amending or rescinding -

Exemption from liability.

A. The Administrator may make, amend, and rescind any rules,

forms and orders that are necessary to carry out this Code including

rules and forms governing applications for registration, reports and

defining any terms, whether or not used in this Code, insofar as the

definitions are not inconsistent with this Code. For the purpose of

rules and forms, the Administrator may classify subdivided lands,

persons, and matters within his or her jurisdiction, and prescribe

different requirements for different classes.

B. No rule, form, or order may be made, amended, or rescinded

unless the Administrator finds that the action is necessary or

appropriate in the public interest and for the protection of

purchasers. In prescribing rules and forms, the Administrator may

cooperate with regulatory agencies of other units of government with

a view to achieving maximum uniformity in the form and content of

registration statements, applications, and reports wherever

practicable.

C. The Administrator may by rule or order prescribe the form

and content of financial statements required under this Code, the

circumstances under which consolidated financial statements shall be

filed, and whether any required financial statements shall be

certified by independent or certified public accountants. All

financial statements shall be prepared in accordance with generally

accepted accounting practices unless otherwise permitted by rule or

order.

D. No provision of this Code imposing any liability applies to

any act done or omitted in good faith and conformity with any rule,

form, or order of the Administrator, notwithstanding that the rule,

form, or order may later be amended or rescinded or be determined to

be invalid for any reason.

E. All rules and forms of the Administrator shall be published.