Oklahoma Code § 59-15.36

Title 59. Professions And Occupations: Persons who may perform assurance services and audits or
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issue reports.
Any CPA or PA holding a valid permit, or an individual granted
practice privileges under Section 15.12A of this title, may perform
assurance services, including audit services, and issue a report
required by any statute, charter, ordinance, trust or other legal
instrument.
Added by Laws 1971, c. 324, § 2, emerg. eff. June 24, 1971.  Amended
by Laws 1992, c. 272, § 31, eff. Sept. 1, 1992.  Renumbered from §
15.32 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992.

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