Section 02.02.13.300 - FINANCIAL STATEMENT EXTENSION01.Extension Request. The Department may grant an extension of no more than sixty (60) days, provided cause of an exceptional nature is provided, in writing, to the Department.a. The request must be made by a certified public accountant or a licensed public accountant.b. The request is made prior to the date the financial statement is due. If the request is not received before the financial statement due date, suspension or revocation of license may occur.c. The director may make exceptions to the financial statement requirements provided sufficient cause is provided and to do so would be in the best interest of the state.02.Statement Content. The statement shall include:b. An income statement that includes annual gross sales of commodities purchased from producers covered under the act.c. A statement of cash flows.d. All accompanying notes to the financial statement.Idaho Admin. Code r. 02.02.13.300