523C.15  Annual report.
  A licensed service company that does not demonstrate financial responsibility by insuring service contracts under a reimbursement insurance policy as provided in section 523C.5, subsection 1, shall file with the commissioner an annual report no later than August 31 of each 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.  Any other information relating to the performance and solvency of the service company required by the commissioner.
83 Acts, ch 87, §16; 2019 Acts, ch 142, §11, 19