Montana Code 33-30-202. Annual report by certified public accountant
33-30-202. Annual report by certified public accountant. (1) All corporations subject to the provisions of this chapter shall file annually with the commissioner, on or before June 1, a financial statement audited by a certified public accountant pursuant to rules promulgated by the commissioner.
Terms Used In Montana Code 33-30-202
- 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.
(2)(a) The commissioner may establish rules governing the content and preparation of the report required by subsection (1).
(b)The report must include:
(i)the corporation‘s financial statements for the most recent calendar year;
(ii)an opinion by the certified public accountant concerning the accuracy and fairness of the corporation’s representation of its financial statements; and
(iii)other information that the commissioner specifies by rule.