Missouri § 361.960 - Audited financials.
Full text of Missouri Revised Statutes of Missouri § 361.960 — Audited financials., with citation guidance and answers to common questions.
§ 361.960. Audited financials.
1. Each licensee shall, within ninety days after the end of each fiscal year or within any extended time as the director may prescribe, file with the director:
(1) An audited financial statement of the licensee for the fiscal year prepared in accordance with United States generally accepted accounting principles; and
(2) Any other information as the director may reasonably require.
2. The audited financial statement shall be prepared by an independent certified public accountant or independent public accountant who is satisfactory to the director.
3. The audited financial statements shall include or be accompanied by a certificate of opinion of the independent certified public accountant or independent public accountant that is satisfactory in form and content to the director. If the certificate or opinion is qualified, the director may order the licensee to take any action as the director may find necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.
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(L. 2024 S.B. 1359)
---- end of effective 28 Aug 2024 ----
Frequently Asked Questions About Missouri § 361.960
What does Revised Statutes of Missouri § 361.960 cover?
Section 361.960 ("Audited financials.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 361.960?
A common citation format is "Revised Statutes of Missouri § 361.960" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 361.960 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.