{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-311a.15","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-311A.15","heading":"Unlawful misleading statements - Manipulating","body":"accountant.\n\nA. No director or officer of an insurer shall, directly or\n\nindirectly:\n\n1. Make or cause to be made a materially false or misleading\n\nstatement to an accountant in connection with any audit, review, or\n\ncommunication required under the Oklahoma Annual Financial Report\n\nAct; or\n\n2. Omit to state, or cause another person to omit to state, any\n\nmaterial fact necessary in order to make statements made, in light\n\nof the circumstances under which the statements were made, not\n\nmisleading to an accountant in connection with any audit, review, or\n\ncommunication required under the Oklahoma Annual Financial Report\n\nAct.\n\nB. No officer or director of an insurer, or any other person\n\nacting under the direction thereof, shall directly or indirectly\n\ntake any action to coerce, manipulate, mislead, or fraudulently\n\ninfluence any accountant engaged in the performance of an audit\n\npursuant to the Oklahoma Annual Financial Report Act if that person\n\nknew or should have known that the action, if successful, could\n\nresult in rendering the financial statements of the insurer\n\nmaterially misleading.\n\nC. For purposes of subsection B of this section, actions that,\n\nif successful, could result in rendering the financial statements of\n\nthe insurer materially misleading include, but are not limited to,\n\nactions taken at any time with respect to the professional\n\nengagement period to coerce, manipulate, mislead, or fraudulently\n\ninfluence an accountant:\n\n1. To issue or reissue a report on the financial statements of\n\nan insurer that is not warranted in the circumstances due to\n\nmaterial violations of statutory accounting principles prescribed by\n\nthe Insurance Commissioner, generally accepted auditing standards,\n\nor other professional or regulatory standards;\n\n2. Not to perform audit, review or other procedures required by\n\ngenerally accepted auditing standards or other professional\n\nstandards;\n\n3. Not to withdraw an issued report; or\n\n4. Not to communicate matters to the audit committee of an\n\ninsurer.","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":"532c53c70dea7b2ab40fde325bdffae6c2585ba5ed158ffdf67dec6f7644724e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-311a.14.1","next":"us-ok/okla.-stat.-tit.-36-36-311a.16"},"notice":"GroundRules: Original legal text. Not legal advice."}