                                 CODE OF VIRGINIA

(EFFECTIVE JULY 1, 2026) AUDITED FINANCIALS (§ 6.2-1939)

A. Each licensee shall, within 90 days after the end of each fiscal year, or
within any extended time as the Commission may prescribe, file with the
Commission:

   1. Its audited financial statements for the fiscal year prepared in accordance
   with generally accepted accounting principles; and

   2. Any other information as the Commission may reasonably require.

B. The audited financial statements shall be prepared by an independent
certified public accountant.

C. The audited financial statements shall include or be accompanied by a
certificate of opinion of the independent certified public accountant or
independent public accountant that is satisfactory in form and content to the
Commission. If the certificate of opinion is qualified, the Commission may
require the licensee to take any action as the Commission may find necessary to
enable the independent certified public accountant or independent public
accountant to remove the qualification.

HISTORY: 2025, c. 214.