North Dakota Code § 4.1-25-05

Statement of business operations or financial condition - Filing - Review by
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Bank of North Dakota - Confidential - Audited.
Each applicant for a license under section 4.1 -25-02 who purchases milk from a dairy 
producer annually shall file with the department an audited financial statement prepared by an 
independent certified public accountant or licensed public accountant in accordance with 
generally accepted accounting practices and principles, verified by the accountant as accurately 
representing business operations and financial conditions of the applicant for which the 
statement is rendered, prepared as of the close of the most recent fiscal year of the applicant. In 
lieu of filing an audited financial statement, an applicant may file other forms of security as 
provided in section 4.1-25-06. All audited financial statements must be reviewed by the Bank of 
North Dakota. All statements under this section are confidential and not open for public 
inspection. The department may require additional statements to be audited by a certified public 
accountant or a licensed public accountant.

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