Oklahoma Code § 18-912

Title 18. Corporations: Audits and reports
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Such corporation shall be subject to an annual examination and
audit by one or more certified public accountants to be selected by
the board of directors, sufficient to reflect the result of the
operations during and the condition of the corporation at the end of

the fiscal year.  A report of such examination, audit and condition
of such corporation shall be made in writing to each of the members
and stockholders of such corporation on or before the one hundred
twentieth day of each succeeding fiscal year of said corporation.

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