IOWA STATUTES AND CODES
523C.15 - ANNUAL REPORT.
523C.15 ANNUAL REPORT. A licensed service company shall file with the commissioner an annual report within ninety days of the close of its fiscal year. The annual report shall be in a form prescribed by the commissioner and contain all of the following: 1. A current financial statement including a balance sheet and statement of operations prepared in accordance with generally accepted accounting principles and certified by an independent certified public accountant. 2. The number of residential service contracts issued during the preceding fiscal year, the number canceled or expired during the year, the number in effect at year end and the amount of residential service contract fees received. 3. Any other information relating to the performance and solvency of the residential service company required by the commissioner. Section History: Recent Form 83 Acts, ch 87, § 16 Referred to in § 523C.4
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