65- 407 C.M.R. ch. 710, § 3
A copy of the auditor's report, accompanied by the audited financial statements, shall be filed with the Commission not later than the first day of the fourth month following the 12-month period for which the audit was conducted, except that audit reports based on a fiscal year ending December 31 must be filed by the following July 1. Therefore, unless otherwise ordered audit reports must be filed consistent with the following schedule:
Annual Audit Period Audit Report Due
January 1 - December 31 July 1
July 1 - June 30 October 1
October 1 - September 30 January 1
The utility shall file with the audited financial statements a cover sheet describing any discrepancies between the audited financial statements and the annual report or reports of the utility covering the same 12-month period as the audit.
65- 407 C.M.R. ch. 710, § 3