{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-311a.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-311A.6","heading":"Registration of the name and address of the accountant","body":"or accounting firm retained to conduct the annual audit - Accountant\n\nletter - Notification of dismissal or resignation.\n\nA. Each insurer required by the Oklahoma Annual Financial\n\nReport Act to file an annual audited financial report must, within\n\nsixty (60) days after becoming subject to the requirement, register\n\nwith the Insurance Commissioner in writing the name and address of\n\nthe independent certified public accountant or accounting firm\n\nretained to conduct the annual audit set forth in the Oklahoma\n\nAnnual Financial Report Act. Insurers not retaining an independent\n\ncertified public accountant on the effective date of the Oklahoma\n\nAnnual Financial Report Act shall register the name and address of\n\ntheir retained independent certified public accountant not less than\n\nsix (6) months before the date when the first audited financial\n\nreport is to be filed.\n\nB. The insurer shall obtain a letter from the accountant, and\n\nfile a copy with the Commissioner stating that the accountant is\n\naware of the provisions of the insurance code and the regulations of\n\nthe insurance department of the state of domicile that relate to\n\naccounting and financial matters and affirming that the accountant\n\nwill express the opinion of the accountant on the financial\n\nstatements in terms of their conformity to the statutory accounting\n\npractices prescribed or otherwise permitted by that insurance\n\ndepartment, specifying such exceptions as the accountant may believe\n\nappropriate.\n\nC. If an accountant who was the accountant for the immediately\n\npreceding filed audited financial report is dismissed or resigns,\n\nthe insurer shall within five (5) business days notify the\n\nCommissioner of this event. The insurer shall also furnish the\n\nCommissioner with a separate letter within ten (10) business days of\n\nthe above notification stating whether in the twenty-four (24)\n\nmonths preceding such event there were any disagreements with the\n\nformer accountant on any matter of accounting principles or\n\npractices, financial statement disclosure, or auditing scope or\n\nprocedure, which disagreements, if not resolved to the satisfaction\n\nof the former accountant, would have caused the former accountant to\n\nmake reference to the subject matter of the disagreement in\n\nconnection with the opinion of the former accountant. The\n\ndisagreements required to be reported in response to this section\n\ninclude both those resolved to the satisfaction of the former\n\naccountant and those not resolved to the satisfaction of the former\n\naccountant. Disagreements contemplated by this section are those\n\nthat occur at the decision-making level, between personnel of the\n\ninsurer responsible for presentation of its financial statements and\n\npersonnel of the accounting firm responsible for rendering its\n\nreport. The insurer shall also in writing request the former\n\naccountant to furnish a letter addressed to the insurer stating\n\nwhether the accountant agrees with the statements contained in the\n\nletter of the insurer and, if not, stating the reasons for which the\n\naccountant does not agree. The insurer shall furnish the responsive\n\nletter from the former accountant to the Commissioner together with\n\nits own.","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":"7d86e390484f14bd0f72243a2dd071aa1b2fccda1f4adb8331cbc230784eb7a3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-311a.5","next":"us-ok/okla.-stat.-tit.-36-36-311a.7"},"notice":"GroundRules: Original legal text. Not legal advice."}