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Code · Arizona · Title 5 — Amusements and Sports

5-1204. Financial responsibility

133 words·~1 min read·/az/title-5/5-1204

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On or before July 1 of each year, a licensed fantasy sports contest operator shall contract with a certified public accountant to perform an independent audit in accordance with generally accepted accounting principles of the financial condition of the licensed fantasy sports contest operator's total operation for the previous fiscal year and to ensure compliance with this chapter and for any other purpose as prescribed by rule. Not later than one hundred eighty days after the end of the fantasy sports contest operator's fiscal year, a licensed fantasy sports contest operator shall submit the audit results under this section to the department.
The results of an audit submitted to the department under this section are confidential and privileged and are not subject to disclosure as provided in title 39, chapter 1, article 2.
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