REGISTRANTS PERFORMING AUDITS FOR OKLAHOMA GOVERNMENTAL ENTITIES (YELLOW BOOK)
Title 74 Oklahoma Statues, Section 212A.B., requires individuals and firms to satisfied the Oklahoma Accountancy Board that they have met the requirements of Government Auditing Standards for continuing education and participation in an external quality review program. This list reflects the registrants who have made such a declaration to the Board. Before entering into audit contracts, registrants are required to hold valid permits to practice. To determine whether a current permit to practice is held, you may call the Oklahoma Accountancy Board at (405) 521-2397. The Board does not warrant the professional services performed by those listed. Effective July 1, 2004, the OAB has adopted, by reference, the AICPA Code of Professional Conduct. The OAB reminds all Independent Auditors that when the rules on independence differ between the Code of Professional Conduct and the Yellow Book, that the stricter of the two rules apply at all times.
Copies of any governmental entity audit, performance audit, agreed-upon-procedures report, or other attestation engagement report produced by a person other than the State Auditor and Inspector shall be filed with the State Auditor and Inspector by that person. [74 OS § 212A(A)(1)] Such reports shall be submitted in electronic, read-only format on the State Auditor and Inspector website at http://www.sai.ok.gov/olps/ . [74 OS § 212B] A filing fee of $100 is required at the time of submission. [74 OS § 212A(A)(2)]
The OAB's list of Registrants Performing Audits of Oklahoma Governmental Entities is not the same as the Approved School Auditors List, which can be accessed on the State Auditor and Inspector's website.