A financial test submission must include the following:
Letter From Chief Financial Officer (CFO) - Form 62-730.900(4)(b).
A copy of the independent certified public accountant's report on examination of the owner's or operator's financial statements for the latest completed fiscal year.
A Special Report from the owner's or operator's independent certified public accountant to the owner or operator confirming that the data which the letter from the chief financial officer specifies as having been derived from the independently audited, year-end financial statements for the latest fiscal year was accurately derived from such financial statements.
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