New Hampshire Code of Administrative Rules
Pos - Postsecondary Education Commission
Chapter Pos 1100 - LICENSING OF PRIVATE POSTSECONDARY CAREER SCHOOLS
Part Pos 1104 - OTHER REQUIREMENTS
Section Pos 1104.07 - Financial Statements
Universal Citation: NH Admin Rules Pos 1104.07
Current through Register No. 40, October 3, 2024
(a) The financial statements shall include, but not be limited to:
(1)
Income statement;
(2)
Balance sheet;
(3)
Statement of change in equity or fund balance;
(4) Statement of cash
flows;
(5) Footnotes or
notes to financial statements;
(6) Cover letter prepared by the
licensed certified public accountant or licensed public accountant
stating the scope of the review or audit, any opinions, and standards
and principles followed;
(7) School management statement on
fiscal position of the school.
(b) All such records shall be open to inspection and audit by the director during business hours.
#8221, eff 12-16-04
Disclaimer: These regulations may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
