A. Be conducted by independent accountants, knowledgeable in casino audits and operations and licensed or certified to practice public accounting in the State of Oklahoma;

B. Include an opinion, qualified or unqualified, or if appropriate, disclaim an opinion on the financial statements taken as a whole in accordance with standards of the accounting profession established by rules and regulations of the Oklahoma State Council of Accountancy and the American Institute of Certified Public Accountants;

C. Disclose whether the accounts, records and control procedures maintained by the gaming operation conform with this statute and the rules; and

D. Provide a review of the internal financial controls of the audited gaming operation to disclose any deviation from the requirements of this statute and the rules and report such findings to the Commission and the management of the audited gaming operations; and

E. Provide such other information as the Commission deems necessary or appropriate. ONCA 07-09, eff. Dec. 8, 2006; ONCA 10-73, eff. Oct. 5, 2010.