Any audited annual financial statements that you submit must:
(a) Meet the standards in § 553.24; and
(b) Include a certification by the independent accountant who audited the financial statements that states:
(1) The value of the unencumbered assets is reasonable and uses the same valuation method used in your audited annual financial statements;
(2) Any existing encumbrances are noted;
(3) The assets are long-term assets held for use; and
(4) The valuation method used in the audited annual financial statements is for long-term assets held for use.