TITLE 4. SECURITIES 25000-31516›DIVISION 1. CORPORATE SECURITIES LAW OF 1968 25000-25707›PART 7. ADMINISTRATION 25604-25620
§ 25613
California Corporations Code · 2020-11 edition · updated 2026-10-04 · California
The commissioner may by rule or order prescribe (1) the form and content of financial statements required under this law, (2) the circumstances under which consolidated financial statements shall be filed, and (3) the circumstances under which financial statements shall be audited by independent certified public accountants or public accountants.
(Added by Stats. 1968, Ch. 88.)
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