{"data":{"id":"us-fl/fla.-stat.-494.0063","jurisdiction":"us-fl","citation":"Fla. Stat. § 494.0063","heading":"Audited financial statements.","body":"All audited financial statements required by this chapter must be prepared by an independent licensed certified public accountant. A mortgage lender must obtain an annual financial audit report as of the date of the licensee’s fiscal year end, as disclosed to the office on the application or a subsequent amendment to the application. The mortgage lender shall submit a copy of the report to the office within 120 days after the end of the licensee’s fiscal year. If the licensee is a wholly owned subsidiary of another corporation, the financial audit report of the parent corporation satisfies this requirement. If the licensee changes its fiscal year, the licensee must file a report within 18 months after the previously submitted report. The commission may establish by rule the procedures and form for filing a financial audit report, including the requirement to file the report with the registry when technology is available.\nHistory.—ss. 34, 50, ch. 91-245; s. 4, ch. 91-429; s. 46, ch. 2009-241.","path":["TITLE XXXIII REGULATION OF TRADE, COMMERCE, INVESTMENTS, AND SOLICITATIONS","CHAPTER 494 LOAN ORIGINATORS AND MORTGAGE BROKERS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0400-0499/0494/0494.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:07:37Z","sha256":"3abc5eb97023e484f7c7997927b11e29c08533af3bbb93c00687b4785f8b12e1","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-494.00612","next":"us-fl/fla.-stat.-494.0066"},"notice":"GroundRules: Original legal text. Not legal advice."}