Okla. Admin. Code § 660:11-3-24

Current through Vol. 41, No. 19, June 17, 2024

Section 660:11-3-24 - Books and records

(a)Maintenance of books and records. Each investment certificate issuer shall maintain its books and records in such a manner that said books and records will facilitate preparation of financial statements in accordance with generally accepted accounting principles. Said books and records shall be maintained in sufficient detail to afford an analysis of all transactions.

(b)Financial statements. Each investment certificate issuer shall prepare a balance sheet and statement of income at the close of business on the last day of each month. Said financial statements shall be prepared not later than fifteen (15) business days after the end of the accounting period.

Added at 21 Ok Reg 2532, eff 7-1-04