2017 Arizona Revised Statutes
Title 44 - Trade and Commerce
§ 44-1895 Preparation of required financial statements

Universal Citation: AZ Rev Stat § 44-1895 (2017)

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.

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