{"data":{"id":"us-az/a.r.s.-44-1895","jurisdiction":"us-az","citation":"A.R.S. § 44-1895","heading":"Preparation of required financial statements","body":"Financial statements required under this article for registration of securities by qualification shall be:\n\n1. Prepared in conformity with generally accepted accounting principles.\n\n2. Examined in accordance with generally accepted auditing standards.\n\n3. If reporting is necessary, reported on by an independent certified public accountant.","path":["Title 44 Trade and Commerce"],"source_url":"https://www.azleg.gov/ars/44/01895.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"87d51db7c32292b7dd9193677af0589c99347070dd0d95c6132cc935278c489d","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-44-1894","next":"us-az/a.r.s.-44-1896"},"notice":"GroundRules: Original legal text. Not legal advice."}