Section 86A.136 - Rules; financial statements.

OR Rev Stat § 86A.136 (2019) (N/A)
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(2) A financial statement required under ORS 86A.095 to 86A.198 must be prepared in accordance with generally accepted accounting principles. The director may by rule prescribe:

(a) The form and content of financial statements required under ORS 86A.095 to 86A.198;

(b) The circumstances under which consolidated financial statements must be filed; and

(c) Whether any required financial statements must be certified by independent or certified public accountants. [Formerly 59.900]