{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-311a.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-311A.4","heading":"Annual audit - Extensions","body":"A. All insurers shall have an annual audit by an independent\n\ncertified public accountant and shall file an audited financial\n\nreport with the Insurance Commissioner on or before June 1 for the\n\nyear ended December 31 immediately preceding. The Commissioner may\n\nrequire an insurer to file an audited financial report earlier than\n\nJune 1 with ninety (90) days advance notice to the insurer.\n\nB. Extensions of the June 1 filing date may be granted by the\n\nCommissioner for thirty-day periods upon a showing by the insurer\n\nand its independent certified public accountant of the reasons for\n\nrequesting an extension and determination by the Commissioner of\n\ngood cause for an extension. The request for extension must be\n\nsubmitted in writing not less than ten (10) days prior to the due\n\ndate in sufficient detail to permit the Commissioner to make an\n\ninformed decision with respect to the requested extension.\n\nC. If an extension is granted in accordance with the provisions\n\nin subsection B of this section, a similar extension of thirty (30)\n\ndays is granted to the filing of Management’s Report of Internal\n\nControl over Financial Reporting.\n\nD. Every insurer required to file an annual audited financial\n\nreport pursuant to the Oklahoma Annual Financial Report Act shall\n\ndesignate a group of individuals as constituting its audit\n\ncommittee. The audit committee of an entity that controls an\n\ninsurer may be deemed to be the audit committee of the insurer for\n\npurposes of the Oklahoma Annual Financial Report Act at the election\n\nof the controlling person.","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":"ee15ed53aa5b04a04c05264f032e41a75de8e4de3e5db3dd1c7a89e08716fab8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-311a.3","next":"us-ok/okla.-stat.-tit.-36-36-311a.5"},"notice":"GroundRules: Original legal text. Not legal advice."}