Mich. Admin. Code R. 445.501
Current through Vol. 24-21, December 1, 2024
Rule 501. A financial statement required to be filed in connection with an application for registration under section 6(1) of the act or for an exemption under section 6(2)(a) or (b) of the act shall be prepared in accordance with generally accepted accounting principles. A financial statement shall be audited by an independent certified public accountant, except when the particular form or these rules permit the use of an unaudited statement for an interim period or generally.
Mich. Admin. Code R. 445.501