California Code of Regulations
Title 10 - Investment
Chapter 1 - Commissioner of Business Oversight, Division of Financial Institutions
Subchapter 40 - Industrial Loans
Article 13 - Reports
Section 40.1303 - Audited Financial Statements for Public Inspections
The audited financial statements required to be furnished for public inspection pursuant to Subdivision (c) of Section 18406 of the Financial Code shall include (a) the opinion of the independent accountant, (b) the balance sheet, profit and loss, and statement of source and application of funds and (c) all informative disclosures necessary to make the information contained in the opinion and financial statements not misleading. Information included in the annual audit report required pursuant to Section 18405(a) of the Financial Code which is not required by the foregoing may be omitted.
1. Change without regulatory effect renumbering former section 1252.1 to new section 40.1303 filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).
Note: Authority cited: Section 18347, Financial Code. Reference: Section 18406, Financial Code.