{"data":{"id":"us-nv/nrs-645b.085","jurisdiction":"us-nv","citation":"NRS 645B.085","heading":"Annual financial statement; audit of trust accounts; regulations.","body":"1. Except as otherwise provided in this section, not later than 90 days after the last day of each fiscal year for a mortgage company, the mortgage company shall submit to the Commissioner a financial statement that:\n(a) Is dated not earlier than the last day of the fiscal year; and\n(b) Has been prepared from the books and records of the mortgage company by an independent certified public accountant who holds a license to practice in this State or in any other state that has not been revoked or suspended.\n2. Unless otherwise prohibited by the Registry, the Commissioner may grant a reasonable extension for the submission of a financial statement pursuant to this section if a mortgage company requests such an extension before the date on which the financial statement is due.\n3. If a mortgage company maintains any accounts described in subsection 1 of NRS 645B.175, the financial statement submitted pursuant to this section must be audited. If a mortgage company maintains any accounts described in subsection 1 or 4 of NRS 645B.175, those accounts must be audited.\n4. The Commissioner shall adopt regulations prescribing the scope of an audit conducted pursuant to subsection 3.","path":["TITLE 54 — PROFESSIONS, OCCUPATIONS AND BUSINESSES","CHAPTER 645B - MORTGAGE COMPANIES AND MORTGAGE LOAN ORIGINATORS","SUPERVISION BY COMMISSIONER","Records and Financial Statements"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-645B.html#NRS645BSec085","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:45Z","sha256":"37d5f8078422218c61d66e2a09dc0ed0300d34eaeb2a3e59fb576ecc646cf16a","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-645b.080","next":"us-nv/nrs-645b.090"},"notice":"GroundRules: Original legal text. Not legal advice."}