Section 33-1241 - Financial statements(a) A corporation shall prepare annual financial statements, which may be consolidated or combined statements of the corporation and one or more of its subsidiaries or affiliates, as appropriate, that include a balance sheet as of the end of the fiscal year and statement of disbursements and receipts for that year.(b) If annual financial statements are reported upon by a public accountant, his report must accompany them.Conn. Gen. Stat. § 33-1241
( P.A. 96-256, S. 157, 209.)