2017 Wisconsin Statutes & Annotations
Chapter 180. Business corporations.
180.1620 Financial statements for shareholders.
180.1620 Financial statements for shareholders.
(1) Within 120 days after the close of each fiscal year, 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, an income statement for that year, and a statement of changes in shareholders' equity for the year unless that information appears elsewhere in the financial statements. If financial statements are prepared for the corporation on the basis of generally accepted accounting principles, the annual financial statements must also be prepared on that basis.
(2) On written request from any shareholder, the corporation shall mail him or her the latest financial statements.
