Okla. Admin. Code § 330:15-7-13
As to each Program in which a Participating Lender is originating and/or servicing Mortgage Loans , on or before one hundred twenty (120) days after the end of Participating Lender's fiscal year, if requested by OHFA, Participating Lender , at its expense, shall cause a firm of independent public accountants to furnish a statement of the Program to OHFA, for the preceding fiscal year, to the effect that such firm has examined certain documents and records relating to the servicing of the mortgage loans and that, on the basis of such examination conducted substantially in compliance with the audit Program for mortgages serviced for FHLMC, FHA, FNMA, GNMA, RD or VA, or such other auditing standards as may be set by the terms of a specific Program , as the case may be, and such firm is of the opinion that such servicing has been conducted in compliance with such standards except for (i) such exceptions as such firm shall believe to be immaterial and (ii) such other exceptions as shall be set forth in such statement. In addition, if requested by OHFA, on or before one hundred twenty (120) days after the end of Participating Lender's fiscal year, Participating Lender , at Participating Lender's expense, shall furnish to OHFA a copy of Participating Lender's financial statement (audited, if available) for its fiscal year which accurately sets out the net worth, shareholders equity or unimpaired capital position (or other equivalent term as used in generally acceptable accounting practice) of the Participating Lenders .
Okla. Admin. Code § 330:15-7-13