533C.602 Audited financials. 1. A licensee shall, within ninety days after the end of each fiscal year, or within any extended time as the superintendent may prescribe, file with the superintendent an auditedfinancial statement for the fiscal year prepared in accordance with United States generallyaccepted accounting principles and any other information as the superintendent mayreasonably require. 2. The audited financial statements shall be prepared by an independent certified public accountant or independent public accountant who is satisfactory to the superintendent. 3. The audited financial statements shall include or be accompanied by a certificate of opinion of the independent certified public accountant or independent public accountantthat is satisfactory in form and content to the superintendent. If the certificate or opinion isqualified, the superintendent may order the licensee to take any action as the superintendentmay find necessary to enable the independent or certified public accountant or independentpublic accountant to remove the qualification. 2003 Acts, ch 96, §24, 42; 2023 Acts, ch 83, §22Section stricken and rewritten Sat Dec 23 10:58:04 2023 Iowa Code 2024, public accountant or independentpublic accountant to remove the qualification. 2003 Acts, ch 96, §24, 42; 2023 Acts, ch 83, §22Section stricken and rewritten Sat Dec 23 10:58:04 2023 Iowa Code 2024, Section 533C.602 (17, 1)
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