Arkansas Code Title 23. Public Utilities and Regulated Industries § 23-36-106. Asset and liability statement

(a) Every industrial loan institution operating under the supervision of the Bank Commissioner shall make to the commissioner, whenever required by him or her, a statement of its assets and liabilities at the close of business on the day designated, which day shall be prior to the call of the commissioner.

(b) The commissioner shall give no notice to any person whatever of the date on which he or she will call for the statement.

(c) The report shall be verified by the oath of either the president, vice president, cashier, or secretary of the institution, and, in addition thereto, it shall be attested to by not fewer than two (2) directors.