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