{"data":{"id":"us-ok/okla.-stat.-tit.-6-6-2113","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 6, § 6-2113","heading":"Examination of books and records - Audits","body":"A. The State Banking Commissioner may examine the books and\n\nrecords of each licensee as often as the Commissioner deems\n\nadvisable for the purpose of determining the amount of the bond to\n\nbe filed and the amount of the license fee to be paid by such\n\nlicensee and to determine whether the licensee is in compliance with\n\nall applicable requirements of law. For that purpose, the\n\nCommissioner shall have free access to the offices and places of\n\nbusiness and to such records of such licensee that relate to the\n\nbusiness for which the licensee is licensed under Section 2101 et\n\nseq. of this title.\n\nB. There shall be paid to the Commissioner for an examination\n\nor audit review a fee of Seventy-five Dollars ($75.00) per hour for\n\neach representative of the Commissioner required to conduct the\n\nexamination or audit review plus travel expenses as provided by\n\nsubsection B of Section 201.1 of this title for each of the\n\nexamining personnel.\n\nC. In lieu of any examination which the Commissioner shall be\n\nauthorized to make hereunder, the Commissioner may accept the audit\n\nof a licensed public accountant holding a permit to practice in this\n\nstate or a certified public accountant, provided that:\n\n1. The costs of such audit shall be borne by the licensee;\n\n2. The scope of such audit shall be at least equal to the scope\n\nof the examination required by the Commissioner;\n\n3. The Commissioner shall have received prior notice in writing\n\nthat the licensee is having the audit prepared in lieu of\n\nexamination by the Commissioner; and\n\n4. The Commissioner shall have given prior approval of the\n\nlicensed public accountant holding a permit to practice in this\n\nstate or the certified public accountant making the audit.\n\nIf the Commissioner accepts an audit in lieu of the examination of\n\nthe Commissioner, the Commissioner may review such audit and may\n\ncharge to the licensee fees for such review at the rate prescribed\n\nin subsection B of this section.\n\nD. The Commissioner may contract with qualified licensed\n\nauditors to conduct any examinations authorized under this section.\n\nE. All license, examination, audit review, and investigation\n\nfees herein provided for shall be deposited in the Oklahoma State\n\nBanking Department revolving fund pursuant to Section 211.1 of this\n\ntitle.","path":["OK Code","Title 6"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os6.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ac90f6247892a72de6b58ddf94505fe042f3d736bbd02316f5fb6359846070f1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-6-6-2112","next":"us-ok/okla.-stat.-tit.-6-6-2114"},"notice":"GroundRules: Original legal text. Not legal advice."}