Section 44-1948 - Reporting requirements of dealers and salesmen; real property recordsA. Dealers and salesmen shall retain registration by filing:1. A supplemental statement showing changes in the facts set forth in the original application for registration as supplemented or amended as such changes occur or within ninety days after the change.2. In the case of a dealer that is registered under the securities exchange act of 1934 and to the extent requested by the commission, any financial information that is required to be provided to the SEC or its designee under the securities exchange act of 1934. The dealer shall simultaneously file the same financial information with the commission.3. In the case of a dealer that is not registered under the securities exchange act of 1934, annually and within ninety days of the audit report date, the audit report of an independent certified public accountant, together with a balance sheet and related statements of income or operations, stockholders' equity or retained earnings and cash flows that reflect the dealer's financial position, the results of operations and cash flows prepared in conformity with generally accepted accounting principles and examined in accordance with generally accepted auditing standards.B. Dealers shall maintain files in connection with transactions involving real property investment contracts that include listings, deposit receipts, cancelled checks, copies of contracts, agreements and sellers' statements, documents concerning appraisals and credit investigations and all other correspondence relating to the purchase and sale of real property investment contracts. Dealers shall maintain books, records and accounts in conformity with generally accepted accounting principles, showing the receipt and disbursement of funds received by dealers and salesmen in connection with the purchase and sale of real property investment contracts. Dealers shall maintain files and records relating to transactions involving real property investment contracts for five years from the date the registration expires. The files and records are subject to inspection at all times by authorized representatives of the commission.