Last Update: 9/28/98

Chapter 460-60A WAC

FINANCIAL STATEMENTS AND REPORTS—CONTENTS AND FILING REQUIREMENTS

WAC Sections

Financial statements.
Federal interstate offerings by coordination.
Intrastate filings and federal filings not meeting the requirements of coordination.
Quarterly reports required of certain issuers.
Quarterly reports—When to file.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER
460-60A-040
Reports after termination of public offerings. [Order 304, § 460-60A-040, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.] Repealed by WSR 98-20-028, filed 9/28/98, effective 10/29/98. Statutory Authority: RCW 21.20.450.
460-60A-045
Annual reporting requirements of RCW 21.20.740. [Order 304, § 460-60A-045, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.] Repealed by WSR 98-20-028, filed 9/28/98, effective 10/29/98. Statutory Authority: RCW 21.20.450.
460-60A-050
Contents of reports under RCW 21.20.740. [Order 304, § 460-60A-050, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.] Repealed by WSR 98-20-028, filed 9/28/98, effective 10/29/98. Statutory Authority: RCW 21.20.450.
460-60A-055
Reports maintained—Time period required. [Order 304, § 460-60A-055, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.] Repealed by WSR 98-20-028, filed 9/28/98, effective 10/29/98. Statutory Authority: RCW 21.20.450.


460-60A-010
Financial statements.

(1) All financial statements required to be filed under these regulations shall be prepared in form and content in accordance with generally accepted accounting principles.
(2) The administrator may require the filing of other statements in addition to, or in substitution for, the statements herein required in any case where such statements are necessary or appropriate for an adequate presentation of the financial condition of any issuer or person whose financial statements are required, or whose statements are otherwise necessary for the protection of investors.
[Statutory Authority: RCW 21.20.210(14). WSR 79-09-028 (Order SD-57-79), § 460-60A-010, filed 8/14/79; Order 304, § 460-60A-010, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.]



460-60A-015
Federal interstate offerings by coordination.

Financial statements meeting the requirements of the United States Securities and Exchange Commission and filed with the Washington securities division pursuant to the provisions of RCW 21.20.180 will be deemed to have met the financial disclosure requirements of the division: Provided, That if the aggregate sales price of the offering exceeds one million dollars, annual financial statements shall be audited and certified by an independent certified public accountant.
[Statutory Authority: RCW 21.20.450, 21.20.210(14) and 21.20.180(8). WSR 96-11-022, § 460-60A-015, filed 5/6/96, effective 6/6/96. Statutory Authority: RCW 21.20.210 (14)(d) and 21.20.450. WSR 80-04-037 (Order SDO-37-80), § 460-60A-015, filed 3/19/80. Statutory Authority: RCW 21.20.210(14). WSR 79-09-028 (Order SD-57-79), § 460-60A-015, filed 8/14/79; Order 304, § 460-60A-015, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.]



460-60A-020
Intrastate filings and federal filings not meeting the requirements of coordination.

(1) For offerings of one million dollars or under and filed pursuant to RCW 21.20.210 the requirements of WAC 460-60A-010 shall apply.
(2) For offerings over one million dollars and filed pursuant to RCW 21.20.210 the annual financial statements must be audited. For specific requirements not contained in these rules refer to RCW 21.20.210(14).
[Statutory Authority: RCW 21.20.450, 21.20.210(14) and 21.20.180(8). WSR 96-11-022, § 460-60A-020, filed 5/6/96, effective 6/6/96. Statutory Authority: RCW 21.20.210(14). WSR 79-09-028 (Order SD-57-79), § 460-60A-020, filed 8/14/79; Order 304, § 460-60A-020, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.]



460-60A-025
Quarterly reports required of certain issuers.

As a condition to registration pursuant to RCW 21.20.180 or 21.20.210, the administrator may require an issuer, whose securities are being offered and sold directly by or for its own account, to file quarterly reports during the term of the offering on a form specified by the administrator. Each filing shall be accompanied by the fee required by RCW 21.20.340 (5)(b).
[Statutory Authority: RCW 21.20.450. WSR 98-20-028, § 460-60A-025, filed 9/28/98, effective 10/29/98; Order 304, § 460-60A-025, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.]



460-60A-035
Quarterly reports—When to file.

Quarterly reports will be filed on a quarterly basis, said quarters to be based upon the issuer's fiscal year. The quarterly reports shall be filed with the division within thirty calendar days from the end of each quarterly period.
[Order SD-131-77, § 460-60A-035, filed 11/23/77; Order 304, § 460-60A-035, filed 2/28/75, effective 4/1/75. Formerly chapter 460-60 WAC.]
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