There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title XXIV - GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
Chapter 284 - HORSE AND DOG RACING
Section 284:32-a - Annual Financial Statements Required.
NH Rev Stat § 284:32-a (2015) What's This?
284:32-a Annual Financial Statements Required. – Every person, association, or corporation conducting a race or race meet, except those conducted by agricultural fairs, shall annually submit to the commission on or before June 1 an annual financial report of the entity licensed to conduct the race or race meet. The report shall include, at a minimum, a balance sheet, an income statement, a statement of changes in retained earnings, a statement of changes in financial position and the applicable notes to those financial statements for the prior year's operations of the person, association, or corporation, audited by a public accountant or certified public accountant licensed to practice in the state of New Hampshire in accordance with RSA 309-A. Said audit and the auditor's report shall conform to generally accepted auditing standards as prescribed by the American Institute of Certified Public Accountants.
Source. 1977, 483:1. 1983, 13:2, eff. April 1, 1983.
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