{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-311a.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-311A.9","heading":"Conduct of audit of financial statements","body":"Financial statements furnished pursuant to Section 311A.5 of\n\nthis title shall be examined by the independent certified public\n\naccountant. The audit of the financial statements of the insurer\n\nshall be conducted in accordance with generally accepted auditing\n\nstandards. In accordance with AU Section 319 of the Professional\n\nStandards of the AICPA, Consideration of Internal Control in a\n\nFinancial Statement Audit, the independent certified public\n\naccountant should obtain an understanding of internal control\n\nsufficient to plan the audit. To the extent required by AU 319, for\n\nthose insurers required to file a Management's Report of Internal\n\nControl over Financial Reporting pursuant to Section 311A.16 of this\n\ntitle, the independent certified public accountant should consider,\n\nas that term is defined in Statement on Auditing Standards (SAS) No.\n\n102, Defining Professional Requirements in Statements on Auditing\n\nStandards or its replacement, the most recently available report in\n\nplanning and performing the audit of the statutory financial\n\nstatements. Consideration shall be given to the procedures\n\nillustrated in the Financial Condition Examiners Handbook\n\npromulgated by the National Association of Insurance Commissioners\n\nas the independent certified public accountant deems necessary.","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":"8c9e37c8ac4ce994d89ca27b68f620d051211df0552920387bef3bc47a51cc66","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-311a.8","next":"us-ok/okla.-stat.-tit.-36-36-312.1"},"notice":"GroundRules: Original legal text. Not legal advice."}