Arizona Statutes

§ 44-1895 — Preparation of required financial statements

Arizona·Title 44 Arizona Revised Statutes·Ch. 12 SALES OF SECURITIES·Art. 7 Registration of Securities by Qualification

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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