Whenever the Commissioner or this Subchapter requires that a financial statement of a person be filed with the Commissioner but does not require that such financial statement be set forth on a form provided by the Commissioner, if the financial statement is available as certified by an independent certified public accountant, the financial statement as so certified shall be filed with the Commissioner.

Note: Authority cited: Section 31101, Financial Code.

History

1. Change without regulatory effect amending section and adding new Note filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).