Oklahoma § 27A-1-4-114 Audit report privilege - Confidentiality.

Oklahoma Statutes

§ 27A-1-4-114 — Audit report privilege - Confidentiality.

Oklahoma § 27A-1-4-114

Title 27AEnvironment And Natural Resources

This text of Oklahoma § 27A-1-4-114 (Audit report privilege - Confidentiality.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 27A, § 27A-1-4-114 (2026).

Text

A.An audit report is privileged as provided in this section.

B.Except as provided in Sections 6 through 9 of this act, any part of an audit report is privileged and is not admissible as evidence or subject to discovery in: 1. A civil action, whether legal or equitable; or 2. An administrative proceeding.

C.A person, when called or subpoenaed as a witness, may not be compelled to testify or produce a document related to an environmental or health and safety audit if: 1. The testimony or document discloses any item listed in Section 4 of this act that was made as part of the preparation of an environmental or health and safety audit report and that is addressed in a privileged part of an audit report; and 2. The person is: a. a person who conducted any portion of the audit but did not per

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A. An audit report is privileged as provided in this section. B. Except as provided in Sections 6 through 9 of this act, any part of an audit report is privileged and is not admissible as evidence or subject to discovery in: 1. A civil action, whether legal or equitable; or 2. An administrative proceeding. C. A person, when called or subpoenaed as a witness, may not be compelled to testify or produce a document related to an environmental or health and safety audit if: 1. The testimony or document discloses any item listed in Section 4 of this act that was made as part of the preparation of an environmental or health and safety audit report and that is addressed in a privileged part of an audit report; and 2. The person is: a. a person who conducted any portion of the audit but did not personally observe the physical events, b. a person to whom the audit results are disclosed under Section 6 of this act, or c. a custodian of the audit results. D. A person who conducts or participates in the preparation of an environmental or health and safety audit and who has actually observed physical events of violation may testify about those events but may not be compelled to testify about or produce documents related to the preparation of or any privileged part of an environmental or health and safety audit or any item listed in Section 4 of this act. E. An employee of a state agency may not request, review or otherwise use an audit report during an agency inspection of a regulated facility or operation, or an activity of a regulated facility or operation. F. A party asserting the privilege described in this section has the burden of establishing the applicability of the privilege. G. No audit report or any associated information or records shall be subject to Section 24A.1 et seq. of Title 51 of the Oklahoma Statutes. All records collected pursuant to this act shall be deemed confidential.