§467B-9.5 Financial statements. [Section effective until June 30, 2005. For section effective July 1, 2005, see below.] 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]

§467B-9.5 Financial statements. [Section effective July 1, 2005. For section effective until June 30, 2005, see above.] Whenever the attorney general has reasonable grounds to believe that any charitable organization, professional fundraising 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 attorney general may require the charitable organization, professional fundraising counsel, or professional solicitor to submit to the department an audited financial statement prepared in accordance with generally accepted accounting principles by an independent certified public accountant, or as otherwise required by the attorney general. [L 1990, c 129, pt of §2; am L 1993, c 206, §9; am L 2004, c 93, §9]