Vermont Statutes Title 8. Banking and Insurance, § 32703. Records, reports, and examination

(1) account for all transactions in accordance with generally accepted accounting principles;

(2) prepare quarterly financial statements and obtain an annual opinion audit by a licensed certified public accountant on its financial statements in accordance with generally accepted auditing standards;

(3) preserve all of its books and records in accordance with rules adopted by the Commissioner applicable to credit unions;

(4) provide the Commissioner with complete access to its books, records, and internal controls for review, evaluation, and examination;

(5) provide such additional audits and reports as requested by the Commissioner; and

(6) pay the actual cost of any review, evaluation, or examination conducted by the Commissioner.