Virginia § 6.2-1939 - (Effective July 1, 2026) Audited financials
Full text of Virginia Code of Virginia § 6.2-1939 — (Effective July 1, 2026) Audited financials, with citation guidance and answers to common questions.
§ 6.2-1939. (Effective July 1, 2026) Audited financials
A. Each licensee shall, within 90 days after the end of each fiscal year, or within any extended time as the Commission may prescribe, file with the Commission:
1. Its audited financial statements for the fiscal year prepared in accordance with generally accepted accounting principles; and
2. Any other information as the Commission may reasonably require.
B. The audited financial statements shall be prepared by an independent certified public accountant.
C. 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 Commission. If the certificate of opinion is qualified, the Commission may require the licensee to take any action as the Commission may find necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.
2025, c. 214.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 6.2-1939
What does Code of Virginia § 6.2-1939 cover?
Section 6.2-1939 ("(Effective July 1, 2026) Audited financials") is part of the Code of Virginia, the codified statutory law of Virginia. 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 Virginia § 6.2-1939?
A common citation format is "Code of Virginia § 6.2-1939" (Virginia). 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 Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 6.2-1939 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia 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 Virginia.