Wyoming Administrative Code
Agency 038 - Wyoming Gaming Commission
Sub-Agency 0002 - Online Sports Wagering
Chapter 7 - Audit and Internal Controls
Section 7-9 - Financial Audits
Current through September 21, 2024
(a) Upon application for a permit, and annually thereafter, each sports wagering operator shall submit to the Commission, within ninety (90) days of the operator's fiscal year end, its most recent financial audit.
(b) The financial audit must be performed by an independent certified public accountant currently authorized to practice in Wyoming and presented in accordance with generally accepted accounting principles and contain the opinion of the independent certified public accountant as to its fair preparation and presentation in accordance with generally accepted accounting principles.
(c) The Commission shall determine the date of filing and the number of copies of audits or reports required under this rule. The audits or reports must be received by the Commission or postmarked no later than the required filing date.
(d) The reporting year-end of the sports wagering operator is December 31 unless otherwise approved by the Commission.
