District of Columbia Code Division VIII. General Laws. § 47-2853. d. Financial statements or balance sheets;  surety bonds in lieu of providing financial statements or balance sheets.

(1) A financial statement on a form prescribed by the Board, subject to additional verification if the Board determines that sufficient questions or ambiguities exist in the applicant's presentation of financial information;  or

(2) A balance sheet reviewed by a certified public accountant licensed by the Board of Accountancy;

(b)(1) Notwithstanding subsection (a) of this section, an applicant for a commercial or residential contractor license may demonstrate financial responsibility by electing to obtain and maintain a bond:

(2) Proof of current bond shall be submitted to the Board and shall come from a corporate surety certified by the U.S. Department of Treasury to do business pursuant to 31 U.S.C. § 9305.