Does a Oklahoma Nonprofit Need an Audit?
Oklahoma requires a soliciting charity to register annually with the Secretary of State and report gross contributions and expenses; the registration section mentions no audit. A charitable organization administering charitable trusts under the Charitable Fiduciary Act must have an annual audit certified by an independent CPA firm and deliver it to the Banking Department.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Oklahoma nonprofit need an audit?
Oklahoma requires a soliciting charity to register annually with the Secretary of State and report gross contributions and expenses; the registration section mentions no audit. A charitable organization administering charitable trusts under the Charitable Fiduciary Act must have an annual audit certified by an independent CPA firm and deliver it to the Banking Department.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations located in Oklahoma or soliciting contributions from any person in Oklahoma, except those exempt under 18 O.S. § 552.4 | A charitable organization that is located in Oklahoma or soliciting contributions in Oklahoma, unless exempt, must register with the Secretary of State before soliciting and annually thereafter by the date it files its Form 990, or the date plus extensions that it is required to file its Form 990, whichever occurs first. The fee is $65.00, or $15.00 if contributions in the previous registration period did not exceed $10,000. An organization that solicited in the previous fiscal year also reports its gross contributions, program service expenses, management and general expenses, fundraising expenses, and amounts paid to professional fundraisers. The section does not mention an audit. | — | Oklahoma Statutes, Title 18, § 552.3 (Registration - Fee - Information to be filed), Oklahoma Solicitation of Charitable Contributions Act | Last verified: 2026-11-15 |
| State annual audit - charitable trusts | A charitable organization administering charitable trusts under the Oklahoma Charitable Fiduciary Act | Each year a charitable organization administering charitable trusts shall have prepared a comprehensive annual audit conforming to generally accepted accounting principles which is certified by an independent certified public accounting firm. A copy of the annual audit shall be delivered to the Oklahoma Banking Department within ninety days of receipt of the final audit report by the charitable organization. The section prints no dollar threshold. | — | Oklahoma Statutes, Title 60, § 301.9 (Preparation of comprehensive annual audit), Oklahoma Charitable Fiduciary Act | Last verified: 2026-11-15 |
Who enforces this in Oklahoma?
The first rule in the table comes from Oklahoma Statutes, Title 18, § 552.3 (Registration - Fee - Information to be filed), Oklahoma Solicitation of Charitable Contributions Act. Check that source for the Oklahoma office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Oklahoma nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Oklahoma nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Oklahoma nonprofit need an audit?
Oklahoma requires a soliciting charity to register annually with the Secretary of State and report gross contributions and expenses; the registration section mentions no audit. A charitable organization administering charitable trusts under the Charitable Fiduciary Act must have an annual audit certified by an independent CPA firm and deliver it to the Banking Department.