44-1895. Preparation of required financial statements
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/az/title-44/44-1895A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.