Montana § 33-30-202 - Annual Report By Certified Public Accountant
Full text of Montana Montana Code Annotated § 33-30-202 — Annual Report By Certified Public Accountant, with citation guidance and answers to common questions.
§ 33-30-202. Annual Report By Certified Public Accountant
Annual report by certified public accountant. (1) All corporations subject to the provisions of this chapter shall file annually with the commissioner, on or before June 1, a financial statement audited by a certified public accountant pursuant to rules promulgated by the commissioner. (2) (a) The commissioner may establish rules governing the content and preparation of the report required by subsection (1). (b) The report must include: (i) the corporation's financial statements for the most recent calendar year; (ii) an opinion by the certified public accountant concerning the accuracy and fairness of the corporation's representation of its financial statements; and (iii) other information that the commissioner specifies by rule.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 33-30-202
What does Montana Code Annotated § 33-30-202 cover?
Section 33-30-202 ("Annual Report By Certified Public Accountant") is part of the Montana Code Annotated, the codified statutory law of Montana. 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 Montana § 33-30-202?
A common citation format is "Montana Code Annotated § 33-30-202" (Montana). 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 Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 33-30-202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana 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 Montana.