This Rule is effective January 1, 2005. The five-year rotation requirement in Subsection 6(D) applies to audited financial reports beginning with the report for calendar year 2002. The 2009 amendments to this rule are effective January 1, 2010, and apply to audited financial reports beginning with the report for calendar year 2010. The 2019 amendments to this Rule are effective January 1, 2020.
02-031 C.M.R. ch. 235, § 19