(a) A corporation shall prepare annual financial statements, which may be consolidated or combined statements of the corporation and one or more of its subsidiaries or affiliates, as appropriate, that include a balance sheet as of the end of the fiscal year and statement of disbursements and receipts for that year.(b) If annual financial statements are reported upon by a public accountant, his report must accompany them.(P.A. 96-256, S. 157, 209.)History: P.A. 96-256 effective January 1, 1997.
Connecticut Legal Code
§ 33.1241
Connecticut Title 33 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_602.htm#sec_33-1241· Version 2026