§467B-9.5 Financial statements. Whenever the director has reasonable grounds to believe that any charitable organization, professional fund-raising counsel, or professional solicitor has engaged in any act or practice constituting a violation of this chapter or any rule or order adopted or issued, the director may require the charitable organization, professional fund-raising counsel, or professional solicitor to submit to the department a financial statement prepared in accordance with generally accepted accounting principles by an independent certified public accountant, or as otherwise required by the director. [L 1990, c 129, pt of §2; am L 1993, c 206, §9]