- (a) Included in these rules as Attachment I is the application form to be used in securing a license under Acts 1979, No. 83, whether for a new license or the renewal of a license.
- (b) The licensing period shall be from July 1 through June 30 of each year.
(c) Each application for a license or license renewal shall be accompanied with a financial statement and signed report of a CPA or registered public accountant which must be a representation of:
- (1) An examined audit report;
- (2) A review report; or
- (3) A compilation report.
- (d) Included in these rules as Attachment II is the bond form that is to be used as part of the requirements of becoming a licensed grain warehouse.
Codification Notes: "CPA" means certified public accountant.