Iowa Admin. Code r. 191-50.64 - Form of financial statements
(1) Except as otherwise provided by this
rule, the balance sheet, statement of cash flows, and statement of income
required by Iowa Code section
502304(2).
"q" shall be certified by an independent certified public
accountant who shall also issue an opinion on the financial statements. The
audit and opinion requirements may be waived by the administrator upon written
application and for good cause shown.
(2) The balance sheet, statement of cash
flows, and statement of income provided for compliance with the four-month
requirement of Iowa Code section
502304(2).
"q" need not be certified in accordance with subrule 50.64(1)
if such certification was submitted for the last fiscal year prior to the
application and the date of the financial statements subject to certification
is not more than 12 months prior to the registration date.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.