Oklahoma Administrative Code
Title 150 - Oklahoma Department of Commerce
Chapter 1 - General Rules of Practice and Procedure
Subchapter 21 - Audits
Section 150:1-21-6 - Auditor requirements
Universal Citation: OK Admin Code 150:1-21-6
Current through Vol. 42, No. 1, September 16, 2024
The following requirements for auditors shall apply:
(1) If an audit includes federal funds, the auditor must be:
(A) a certified public
accountant or firm; or
(B) a public
accountant or firm licensed on or before December 31, 1970. The publication
"Government Auditing Standards" states the qualification for the auditing staff
assigned to the audit.
(2) If an audit covers only state funds, the auditor may be a public accountant licensed under the provisions of 59 O.S. Sections 15.1 through 15.9.
(3) Audit firms performing government entity audits must be in compliance with 74 O.S. Section 212A.
Added at 9 Ok Reg 2709, eff 7-15-92; Amended at 18 Ok Reg 3495, eff 9-14-01
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
