Pursuant to Title 74 Oklahoma Statutes Section 212A(B), all registrants, prior to entering into contracts to perform an attest engagement of a governmental entity, must register, in a format prescribed by the Board which attests to the registrant's compliance with Government Auditing Standards except as provided by Title 11 Oklahoma Statutes 17-105 for municipalities.
Okla. Admin. Code § 10:15-43-1