9-16-5.4. Audit of financial statements.
The financial statements contained in the report required by §9-16-5.3 shall be audited by an independent qualified, certified public accountant. The actuarial valuation required in the report shall include the information required under the provisions of subdivision 3-12C-101(3) and shall be performed by an approved actuary as defined by subdivision 3-12C-101(8).
Source: SL 1984, ch 56, §9; SL 2019, ch 22, §§2, 45.