Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 44. Trade and Commerce |
Chapter 12. SALES OF SECURITIES |
Article 7. Registration of Securities by Qualification |
Sec 44-1895. Preparation of required financial statements
Latest version.
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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.