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Title 3 . Commerce, Community, and Economic Development
Chapter 23 . Miscellaneous
Section 570. Frequency of financial statements

3 AAC 23.570. Frequency of financial statements

(a) A licensee who accepts money in a fiduciary capacity shall prepare financial statements under AS 21.27.350 (c) and 3 AAC 23.500 - 3 AAC 23.720 on a basis no less frequent than annually.

(b) A licensee's financial statements shall be maintained for the period specified in AS 21.27.350 (b).

(c) Failure to comply with (a) or (b) of this section is a violation of AS 21.27.350 and 21.27.360.

History: Eff. 8/29/90, Register 115; am 3/30/2003, Register 165

Authority: AS 21.06.090

AS 21.27.350

AS 21.27.360

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Last modified 7/05/2006