9-16-5.4. Audit of financial statements.
52 words·~1 min read·
/sd/title-9/chapter-9-16/9-16-5-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).