44-1895. Preparation of required financial statements

Financial statements required under this article for registration of securities by qualification shall be:

1. Prepared in conformity with generally accepted accounting principles.

2. Examined in accordance with generally accepted auditing standards.

3. If reporting is necessary, reported on by an independent certified public accountant.

44-1895. Preparation of required financial statements

Financial statements required under this article for registration of securities by qualification shall be:

1. Prepared in conformity with generally accepted accounting principles.

2. Examined in accordance with generally accepted auditing standards.

3. If reporting is necessary, reported on by an independent certified public accountant.