The Commission shall procure an audit report of the activities of each track for every calendar year by the 1st day of February following, prepared by a firm of certified public accountants which is not employed by the licensee. (Added 1959, No. 259, § 8; amended 1967, No. 23, § 1, eff. March 3, 1967; 2011, No. 139 (Adj. Sess.), § 30, eff. May 14, 2012.)