Current through Register Vol. 23, December 6, 2024
Rule 38.5.150 - WORKING PAPERS - STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE(1) Working papers shall include information respecting any stock dividends, stock splits or changes in par or stated value during five-year period preceding the date of the most recently available balance sheet and by months for the 12 month test period.