{"data":{"id":"us-tx/tex.-finance-code-371.208","jurisdiction":"us-tx","citation":"Tex. Finance Code § 371.208","heading":"VERIFICATION OF NET ASSETS.","body":"If the commissioner questions the amount of a pawnbroker's net assets, the commissioner may require certification by an independent certified public accountant that:\n(1) the accountant has reviewed the pawnbroker's books, other records, and transactions during the reporting year;\n(2) the books and other records are maintained using generally accepted accounting principles; and\n(3) the pawnbroker meets the net assets requirement of Section 371.072.\nActs 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.","path":["FINANCE CODE","TITLE 4. REGULATION OF INTEREST, LOANS, AND FINANCED TRANSACTIONS","SUBTITLE C. PAWNSHOPS","CHAPTER 371. PAWNSHOPS","SUBCHAPTER E. INSPECTIONS AND EXAMINATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/FI/htm/FI.371.htm#371.208","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:13Z","sha256":"658fff28a5d9b107f3970abbdddf1f07035c13a5d253f6d25eed8dd482e9a269","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-finance-code-371.207","next":"us-tx/tex.-finance-code-371.251"},"notice":"GroundRules: Original legal text. Not legal advice."}