§ 6.1217

6-1217. Audited financial statements; certificate of opinion A. Within ninety days after the end of each fiscal year or within any extended time as the director prescribes, each licensee shall file with the director both of the following: 1. An audited financial statement of the licensee for the fiscal year prepared in accordance with United States generally accepted accounting principles. 2. Any other information the director reasonably requires. B. The audited financial statements shall be prepared by an independent certified public accountant or independent public accountant who is satisfactory to the director. C. The audited financial statements shall include or be accompanied by a certificate of opinion of the independent certified public accountant or independent public accountant that is satisfactory in form and content to the director. If the certificate or opinion is qualified, the director may order the licensee to take any action as the director may find necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.