Okla. Stat. tit. 59, § 15.36
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.
Laws 1971, HB 1299, c. 324, § 2, emerg. eff. June 24, 1971; Amended by Laws 1992, HB 2340, c. 272, § 31, eff. September 1, 1992; Renumbered from 59 O.S. § 15.32 by Laws 1992, HB 2340, c. 272, § 34, eff. September 1, 1992; Amended by Laws 2004, SB 1488, c. 125, § 31, eff. November 1, 2004 (superseded document available); Amended by Laws 2009, HB 1779, c. 45, § 23, emerg. eff. April 14, 2009 (superseded document available).