Any audited annual financial statements that you submit must:

1. (a) Meet the standards in § 553.24; and

2. (b) Include a certification by the independent accountant who audited the financial statements that states:

   1. (1) The value of the unencumbered assets is reasonable and uses the same valuation method used in your audited annual financial statements;
   2. (2) Any existing encumbrances are noted;
   3. (3) The assets are long-term assets held for use; and
   4. (4) The valuation method used in the audited annual financial statements is for long-term assets held for use.