(a) Each licensee shall submit to the superintendent quarterly financial statements within 45 days following the close of the licensee’s fiscal quarter in the form, and containing such information, as the superintendent shall prescribe, including without limitation, the following information:

1. (1) a statement of the financial condition of the licensee, including a balance sheet, income statement, statement of comprehensive income, statement of change in ownership equity, cash flow statement, and statement of net liquid assets;
2. (2) a statement demonstrating compliance with any financial requirements established under this Part;
3. (3) financial projections and strategic business plans;
4. (4) a list of all off-balance sheet items;
5. (5) a chart of accounts, including a description of each account; and
6. (6) a report of permissible investments by the licensee as permitted under this Part.

(b) Each licensee shall submit audited annual financial statements, together with an opinion and an attestation by an independent certified public accountant regarding the effectiveness of the licensee’s internal control structure. All such annual financial statements shall include:

1. (1) a statement of management’s responsibilities for preparing the licensee’s annual financial statements, establishing and maintaining adequate internal controls and procedures for financial reporting, and complying with all applicable laws, rules, and regulations;
2. (2) an assessment by management of the licensee’s compliance with such applicable laws, rules, and regulations during the fiscal year covered by the financial statements; and
3. (3) certification of the financial statements by an officer or director of the licensee attesting to the truth and correctness of those statements.