65- 407 C.M.R. ch. 210, § 3
Within 90 days of the closing of the annual accounts, each telephone utility shall file a report verified by an officer or owner of the utility, containing such information as the Commission may prescribe, provided, however, that to the extent such information includes investments in or income or loss from unregulated activities, such information relating to unregulated activities shall be contained in a separate report which shall satisfy all of the other requirements of this rule.
All accounts shall be audited in accordance with Chapter 710 of the Rules of the Maine Public Utilities Commission (65-407 C.M.R. 710). A copy of the auditor's report, accompanied by the audited financial statements, shall be filed with the Commission not later than the first day of the fourth month following the 12-month period for which the audit was conducted, except that audit reports based on a fiscal year ending December 31 must be filed by the following July 1. The utility shall file with the audited financial statements a cover sheet describing any discrepancies between the audited financial statements and the annual report or reports filed by the utility under section 3(A).
65- 407 C.M.R. ch. 210, § 3