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Indiana Code Title 28. Financial Institutions § 28-8-4.1-702

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 702. (a) A licensee shall, not later than ninety (90) days after the end of each fiscal year, or within any extended time as the director may prescribe, file with the director the following:

(1) An audited financial statement of the licensee for the fiscal year just ended, prepared in accordance with United States generally accepted accounting principles.

(2) Any other information as the director may reasonably require.

(b) An audited financial statement required under this section shall be prepared by:

(1) an independent certified public accountant;  or

(2) an independent public accountant;

who is satisfactory to the director.

(c) An audited financial statement required under this section must 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 of opinion is qualified, the director may order the licensee to take any action that the director finds necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.

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Cite this article: FindLaw.com - Indiana Code Title 28. Financial Institutions § 28-8-4.1-702 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-28-financial-institutions/in-code-sect-28-8-4-1-702/

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