{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-311a.13","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-311A.13","heading":"Work papers - Availability for examiner review -","body":"Copies.\n\nA. Work papers are the records kept by the independent\n\ncertified public accountant of the procedures followed, the tests\n\nperformed, the information obtained, and the conclusions reached\n\npertinent to the audit by the accountant of the financial statements\n\nof an insurer. Work papers, accordingly, may include audit planning\n\ndocumentation, work programs, analyses, memoranda, letters of\n\nconfirmation and representation, abstracts of company documents, and\n\nschedules or commentaries prepared or obtained by the independent\n\ncertified public accountant in the course of the audit of the\n\nfinancial statements of an insurer and which support the opinion of\n\nthe accountant.\n\nB. Every insurer required to file an audited financial report\n\npursuant to the Oklahoma Annual Financial Report Act, shall require\n\nthe accountant to make available for review by Insurance Department\n\nexaminers, all work papers prepared in the conduct of the audit by\n\nthe accountant and any communications related to the audit between\n\nthe accountant and the insurer, at the offices of the insurer, at\n\nthe offices of the Insurance Department, or at any other reasonable\n\nplace designated by the Insurance Commissioner. The insurer shall\n\nrequire that the accountant retain the audit work papers and\n\ncommunications until the Insurance Department has filed a report on\n\nexamination covering the period of the audit but no longer than\n\nseven (7) years from the date of the audit report.\n\nC. In the conduct of the aforementioned periodic review by the\n\nCommissioner or Insurance Department examiners, it shall be agreed\n\nthat photocopies of pertinent audit work papers may be made and\n\nretained by the Insurance Department. Such reviews by the\n\nCommissioner or Insurance Department examiners shall be considered\n\ninvestigations and all working papers, recorded information,\n\ndocuments, copies thereof and communications obtained during the\n\ncourse of such investigations shall be afforded the same\n\nconfidentiality as other examination work papers generated by the\n\nInsurance Department pursuant to subsection F of Section 309.4 of\n\nthis title.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4d10ee5b32384da085458b8ad3ee7948b14f873aef3c26f19406c9cadc33a7d2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-311a.12","next":"us-ok/okla.-stat.-tit.-36-36-311a.14"},"notice":"GroundRules: Original legal text. Not legal advice."}