Every prepaid legal services organization annually, on or before March first, shall file a report with the commissioner, verified by an appropriate official of the organization, showing its financial condition on the last day of the preceding calendar or fiscal year. The report must include:
1. A financial statement of the organization, including its balance sheet and statement of income and expenditures for the preceding year prepared by an independent certified public accountant.2. Any changes in the information submitted initially upon application for a certificate of authority under section 26.1-19-04.3. Any other information relating to the performance of the organization which the commissioner may require to carry out the commissioner's duties under this chapter.