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2009 Iowa Code
Title 12 - Business Entities
Subtitle 2 - Business and Professional Corporations and Companies
CHAPTER 490 - BUSINESS CORPORATIONS
490.1620 - FINANCIAL STATEMENTS FOR SHAREHOLDERS.

        490.1620  FINANCIAL STATEMENTS FOR SHAREHOLDERS.
         A corporation shall prepare annual financial statements, which may
      be consolidated or combined statements of the corporation and one or
      more of its subsidiaries, as appropriate, that include a balance
      sheet as of the end of the fiscal year and an income statement for
      that year.  Upon written request from a shareholder, a corporation,
      at its expense, shall furnish to that shareholder the financial
      statements requested.  If the annual financial statements are
      reported upon by a public accountant, that report must accompany
      them.
         Section History: Recent Form
         89 Acts, ch 288, §179
         Referred to in § 490.1601

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