California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 4 - State Board of Chiropractic Examiners
Article 4 - Approved Schools and Qualifications of Applicants
Section 331.4 - Financial Management
The college shall keep accurate financial records and shall file an annual financial report including a profit and loss statement as well as an asset and liability statement prepared and signed by a qualified accountant. Said financial report shall be filed with the Board within three (3) months following the end of the school's fiscal year.
Cal. Code Regs. Tit. 16, § 331.4