Nevada § 677.410 Preparation of annual reports and financial statements; special reports; extensions; removal of qualification

Nevada Statutes

§ 677.410 — Preparation of annual reports and financial statements; special reports; extensions; removal of qualification

Nevada § 677.410

Title 55BANKS AND RELATED ORGANIZATIONS; OTHER FINANCIAL

Ch. 677Thrift

Reports, Examinations and Audits

This text of Nevada § 677.410 (Preparation of annual reports and financial statements; special reports; extensions; removal of qualification) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 677.410 (2026).

Text

1.The annual reports and financial statements required by this chapter must be prepared in accordance with generally accepted accounting principles and must be accompanied by a report, certificate, or opinion of an independent certified public accountant or independent public accountant, and must contain such relevant information as the Commissioner may require. The audits must be conducted in accordance with generally accepted auditing standards and the regulations of the Commissioner.

2.A licensee shall make other special reports to the Commissioner as the Commissioner may from time to time require.

3.For good cause and upon written request, the Commissioner may extend the time for compliance with the provisions of this chapter.

4.If the report, certificate or opinion of the independ

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1. The annual reports and financial statements required by this chapter must be prepared in accordance with generally accepted accounting principles and must be accompanied by a report, certificate, or opinion of an independent certified public accountant or independent public accountant, and must contain such relevant information as the Commissioner may require. The audits must be conducted in accordance with generally accepted auditing standards and the regulations of the Commissioner.
2. A licensee shall make other special reports to the Commissioner as the Commissioner may from time to time require.
3. For good cause and upon written request, the Commissioner may extend the time for compliance with the provisions of this chapter.
4. If the report, certificate or opinion of the independent accountant is in any way qualified, the Commissioner may require the company to take such action as he or she deems appropriate to permit an independent accountant to remove such qualification from the report, certificate or opinion.