Ark. Code Ann. § 23-2-308: Reports by utilities may be required

(a) The commission may require any public utility to file: (1) Annual reports in such form and of such content and at such time as the commission may require; and (2) Special reports concerning any matter about which the commission is authorized to inquire or to keep itself informed. (b) All reports shall be under oath. Acts 1935, No. 324, § 51; A.S.A. 1947, § 73-140.

(a) The commission may require any public utility to file: (1) Annual reports in such form and of such content and at such time as the commission may require; and (2) Special reports concerning any matter about which the commission is authorized to inquire or to keep itself informed.

(1) Annual reports in such form and of such content and at such time as the commission may require; and

(2) Special reports concerning any matter about which the commission is authorized to inquire or to keep itself informed.

(b) All reports shall be under oath.