Florida Regulations 67-39.015: Audit Requirement
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At least once in each fiscal year the Corporation, including the Guarantee Program, shall be examined by an independent certified public accountant for the purposes of auditing its financial condition.
Rulemaking Authority Florida Statutes § 420.507(25), 420.5092(4) FS. Law Implemented Florida Statutes § 420.5092. History-New 2-16-94, Formerly 9I-39.015, Amended 10-21-99, 1-8-02.
Rulemaking Authority Florida Statutes § 420.507(25), 420.5092(4) FS. Law Implemented Florida Statutes § 420.5092. History-New 2-16-94, Formerly 9I-39.015, Amended 10-21-99, 1-8-02.
Terms Used In Florida Regulations 67-39.015
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.