Authority: IC 4-38-3-1

Affected: IC 4-38

Sec. 6. (a) To ensure the integrity of gaming or compliance with IC 4-38 and this title, the commission may require, at any time, a special audit of a sports wagering operator to be conducted by an independent certified public accountant who is, or whose firm is, licensed in Indiana. The commission may establish the scope, procedures, and reporting requirements of a special audit.

(b) The sports wagering operator is responsible for the costs of a special audit.

(Indiana Gaming Commission; 68 IAC 27-10-6; filed Jun 25, 2021, 2:59 p.m.: 20210721-IR-068200420FRA; readopted filed Nov 13, 2025, 2:46 p.m.: 20251210-IR-068240626RFA)