Your guarantor must submit . . . | That . . . |
(i) Financial statements for the most recently completed FY | Include a report by an independent certified public accountant containing the accountant's audit or review opinion of the statements. The report must be prepared in conformance with generally accepted accounting principles and contain no adverse opinion. |
(ii) Financial statement for completed quarter in the current FY | Your guarantor's financial officer certifies to be correct. |
(iii) Additional information related to bonds, if requested by the Director | Your guarantor's financial officer certifies to be correct. |
30 C.F.R. §585.528