The financial statements contained in the report required by § 9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).

Source: SL 1984, ch 56 , § 9; SL 2019, ch 22 , §§ 2, 45.