§ 25613
50 words·~1 min read·
/ca/corporations-code/25613A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The commissioner may by rule or order prescribe
(1)the form and content of financial statements required under this law,
(2)the circumstances under which consolidated financial statements shall be filed, and
(3)the circumstances under which financial statements shall be audited by independent certified public accountants or public accountants.