Every distributing agent selected and qualified pursuant to sections 19553 and 19554 of theBusiness and Professions Code shall file with the Board within 135 days after the close of itsfiscal year a financial report prepared by a certified public accountant. The required annualreport shall be prepared in accordance with generally accepted auditing standards includingverification of the eligibility of charitable organizations to which distributions were made.
NOTE: Authority cited: Section 19440, Business and Professions Code. Reference: Sections19554, 19555, 19556 and 19557, Business and Professions Code.
1. New article 23 (rules 2046-2048) filed 12-10-82; effective 1-9-83.