Cada compañía inscrita de inversión deberá someter al Comisionado informes anuales que incluyan el estado financiero auditado por un contador público autorizado, con licencia para ejercer en Puerto Rico, de acuerdo a los principios generalmente aceptados en los Estados Unidos de América (conocidos como GAAP, por sus siglas en inglés) y con la información adicional que el Comisionado mediante reglamento u orden requiera, y tales informes periódicos (pero al menos anualmente) que el Comisionado mediante reglamento requiera.
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