SECTION 150:1-21-6. Auditor requirements

Latest version.

  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.

[Source: Added at 9 Ok Reg 2709, eff 7-15-92; Amended at 18 Ok Reg 3495, eff 9-14-01]

                    
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