Section 86A.136 - Rules; financial statements(1) In accordance with this section and ORS chapter 183, the Director of the Department of Consumer and Business Services may from time to time make, amend and rescind such rules as are necessary to carry out the provisions of ORS 86A.095 to 86A.198, including but not limited to rules governing the activities of mortgage loan originators, mortgage bankers and mortgage brokers and rules governing the purchase or sale of mortgage banking loans, mortgage loans or real estate paper in coordination with applicable provisions of ORS 59.005 to 59.505, 59.710 to 59.830, 59.991 and 59.995 and rules adopted under the applicable provisions.(2) A financial statement required under ORS 86A.095 to 86A.198 must be prepared in accordance with generally accepted accounting principles. The director may by rule prescribe:(a) The form and content of financial statements required under ORS 86A.095 to 86A.198;(b) The circumstances under which consolidated financial statements must be filed; and(c) Whether any required financial statements must be certified by independent or certified public accountants.