If the commissioner questions the amount of a pawnbroker's net assets, the commissioner may require certification by an independent certified public accountant that:

1. (1) the accountant has reviewed the pawnbroker's books, other records, and transactions during the reporting year;
2. (2) the books and other records are maintained using generally accepted accounting principles; and
3. (3) the pawnbroker meets the net assets requirement of Section 371.072.

Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.