30 CFR 253.23 - What information must I submit to support my net worth demonstration?
You must support your net worth evaluation with information contained in your previous fiscal year's audited annual financial statement.
(1) An annual report, prepared in accordance with the generally accepted accounting practices (GAAP) of the United States or other international accounting practices determined to be equivalent by MMS; or
(2) A Form 10-K or Form 20-F, prepared in accordance with Securities and Exchange Commission regulations.
(b) Audited annual financial statements must be submitted together with a letter signed by your treasurer highlighting:
Title 30 published on 2014-07-01
no entries appear in the Federal Register after this date.