Rule 590-4-3-.10 - Financial Statements(a) Except as otherwise expressly provided in Rule 590-4-3-.09, as to definitions, qualifications of accountants, contents of accountant's certificates, requirements of consolidated or combined statements, and the form and content of financial statements (including any prospective financial statements or pro forma financial statements), the Commissioner shall apply Regulation S-X as adopted by the SEC in its most recent form as of the date of the filing of the registration statement, prospectus or other document containing such financial statements as required by the Act or any rule adopted by the Commissioner thereunder.(b) The Commissioner may, upon the written request of the Applicant and where consistent with the protection of investors, permit the omission of one or more financial statements required under Rule 590-4-3-.09, or the filing in substitution therefor of an appropriate comparable character. The Commissioner may also, by written notice, require the filing of other financial statements in addition to, or in substitution for, the financial statements in any case where the financial statements are necessary or appropriate for an adequate presentation of the financial condition of any person whose financial statements are required, or whose statements are otherwise necessary for the protection of investors.Ga. Comp. R. & Regs. R. 590-4-3-.10
O.C.G.A. Secs. 10-5-10, 10-5-12, 10-5-24, 10-5-70, 10-5-74.
Original Rule entitled "Rescission of Designated Securities Transaction" adopted as ER. 590-4-3-0.33-.10. F. July 2, 1990; eff. July 1, 1990, the date of adoption.Amended: Permanent Rule of same title adopted. F. Aug. 8, 1990; eff. Aug. 28, 1990.Repealed: New Rule of same title adopted. F. Dec. 21, 2004; eff. Jan. 10, 2005. Repealed: New Rule entitled "Financial Statements" adopted. F. Nov. 18, 2011; eff. Dec. 8, 2011.