Section 633-4-4 - Special Audits and Licensee Annual Compliance Reports1. To assure the integrity of gaming and compliance with 8 M.R.S.A.. Chapter 31 and these rules, the Board may require for cause a special audit of the slot machine operator or the casino operator to be conducted by State of Maine personnel or an independent certified public accountant who is, or whose firm is, licensed in Maine. The audit may not be performed by a firm who is also acting as a financial advisor for any governmental organization involved with or benefiting from the operation of the slot machine facility or casino. The Board shall establish the scope, procedures and reporting requirements of a special audit.2. The slot machine operator licensee or casino operator licensee who is a public reporting company under the Securities and Exchange Act of 1933 or 1934, 15 U.S.C. § 77 and 15 U.S.C. §78, shall submit a copy of all reports required by the Securities and Exchange Commission to the Director in the form filed with the SEC. The reports shall be due on the same filing dates as required by the Securities and Exchange Commission.3. The slot machine operator licensee or casino operator licensee shall bear the expense of preparing any audit required by these rules and performed by an independent certified public accountant. Qualified personnel of the slot machine operator licensee or casino operator licensee shall prepare compliance reports and the slot machine operator licensee or casino operator licensee shall bear the expense of preparing the compliance reports.4. The reporting year-end of the holder of the slot machine operator license or casino operator license shall be the licensee's fiscal year.16- 633 C.M.R. ch. 4, § 4