Okla. Admin. Code § 660:15-3-2

Current through Vol. 42, No. 8, January 2, 2025

Section 660:15-3-2 - Financial statements

If the offeror is other than a natural person, such offeror shall file audited financial statements for its last two (2) fiscal years. If the offeror's audited financial statements are not current to within four (4) months of the date of filing of the registration statement, the offeror shall submit reviewed financial statements for the interim period. The financial statements shall be prepared in accordance with generally accepted accounting principles and examined by independent accountants in accordance with generally accepted auditing standards and accompanied by an opinion of the accountants making such examination.