Tenn. Comp. R. & Regs. 0180-17-.12
Current through January 8, 2025
Financial statements submitted to the Department of Financial Institutions shall be compiled in accordance with generally accepted accounting principles and certified by an independent certified public accountant or certified public accounting firm. Financial statements shall show compliance with the net worth requirements set forth in T.C.A. § 45-13-203. Financial statements shall include, but are not limited to, an income statement, balance sheet, statement of cash flows, and relevant disclosures.
Tenn. Comp. R. & Regs. 0180-17-.12
Authority: T.C.A. §§ 45-1-107(h), 45-13-103, 45-13-206 and 45-13-208(a-b).