Okla. Stat. tit. 70, § 70-22-110
This is the official text of Okla. Stat. tit. 70, § 70-22-110, part of Oklahoma’s Stat. tit. 70, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 70,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
False statements in auditor's opinions - False
Official statutory text
information - Penalty.
A. In any case where a firm has knowingly issued auditor’s
opinions and related financial statements, required under the
provisions of the Oklahoma Public School Audit Law, containing any
false or misleading statements, the State Auditor and Inspector
shall report such violation in writing to the board of education of
such school district and to the Oklahoma Accountancy Board. The
State Auditor and Inspector shall revoke their rights to perform
such audits in the future.
B. Any member of the governing body of the district board of
education or any member, officer, employee or agency of any
department, board or commission of the school district who knowingly
and willfully furnishes to the firm or to an employee of the firm
any false or fraudulent information shall be deemed guilty of
malfeasance, and upon conviction, the court shall enter judgment
that such person so convicted shall be removed from office or
employment of the school district. It shall be the duty of the
court rendering such judgment to cause immediate notice of such
removal from office or employment to be given to the proper officer
of the school district so that the vacancy thus caused may be
filled.
A. In any case where a firm has knowingly issued auditor’s
opinions and related financial statements, required under the
provisions of the Oklahoma Public School Audit Law, containing any
false or misleading statements, the State Auditor and Inspector
shall report such violation in writing to the board of education of
such school district and to the Oklahoma Accountancy Board. The
State Auditor and Inspector shall revoke their rights to perform
such audits in the future.
B. Any member of the governing body of the district board of
education or any member, officer, employee or agency of any
department, board or commission of the school district who knowingly
and willfully furnishes to the firm or to an employee of the firm
any false or fraudulent information shall be deemed guilty of
malfeasance, and upon conviction, the court shall enter judgment
that such person so convicted shall be removed from office or
employment of the school district. It shall be the duty of the
court rendering such judgment to cause immediate notice of such
removal from office or employment to be given to the proper officer
of the school district so that the vacancy thus caused may be
filled.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.