Okla. Stat. tit. 36, § 36-311A.9
This is the official text of Okla. Stat. tit. 36, § 36-311A.9, part of Oklahoma’s Stat. tit. 36, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 36,." Browse the sections below, each linked to its official government source.
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Conduct of audit of financial statements
Official statutory text
Financial statements furnished pursuant to Section 311A.5 of
this title shall be examined by the independent certified public
accountant. The audit of the financial statements of the insurer
shall be conducted in accordance with generally accepted auditing
standards. In accordance with AU Section 319 of the Professional
Standards of the AICPA, Consideration of Internal Control in a
Financial Statement Audit, the independent certified public
accountant should obtain an understanding of internal control
sufficient to plan the audit. To the extent required by AU 319, for
those insurers required to file a Management's Report of Internal
Control over Financial Reporting pursuant to Section 311A.16 of this
title, the independent certified public accountant should consider,
as that term is defined in Statement on Auditing Standards (SAS) No.
102, Defining Professional Requirements in Statements on Auditing
Standards or its replacement, the most recently available report in
planning and performing the audit of the statutory financial
statements. Consideration shall be given to the procedures
illustrated in the Financial Condition Examiners Handbook
promulgated by the National Association of Insurance Commissioners
as the independent certified public accountant deems necessary.
this title shall be examined by the independent certified public
accountant. The audit of the financial statements of the insurer
shall be conducted in accordance with generally accepted auditing
standards. In accordance with AU Section 319 of the Professional
Standards of the AICPA, Consideration of Internal Control in a
Financial Statement Audit, the independent certified public
accountant should obtain an understanding of internal control
sufficient to plan the audit. To the extent required by AU 319, for
those insurers required to file a Management's Report of Internal
Control over Financial Reporting pursuant to Section 311A.16 of this
title, the independent certified public accountant should consider,
as that term is defined in Statement on Auditing Standards (SAS) No.
102, Defining Professional Requirements in Statements on Auditing
Standards or its replacement, the most recently available report in
planning and performing the audit of the statutory financial
statements. Consideration shall be given to the procedures
illustrated in the Financial Condition Examiners Handbook
promulgated by the National Association of Insurance Commissioners
as the independent certified public accountant deems necessary.
Status: in_force · Read it on the official government site
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