Whenever the Commissioner or this Subchapter requires that a financial statement be filed with the Commissioner but does not require that such financial statement be set forth on a form provided by the Commissioner, if the financial statement is available as certified by an independent certified public accountant in accordance with United States generally accepted accounting principles, the financial statement as so certified shall be filed with the Commissioner.
Cal. Code Regs. Tit. 10, § 80.6
2. Amendment of section and NOTE filed 8-11-2015; operative 10-1-2015 (Register 2015, No. 33).
Note: Authority cited: Sections 321 and 334, Financial Code. Reference: Division 1.2, Financial Code.
2. Amendment of section and Note filed 8-11-2015; operative 10/1/2015 (Register 2015, No. 33).