A.R.S. §6-477. Audit by public accountant
An audit of the affairs of the association shall be made annually as of the end of its fiscal year by or under the direction of the board of directors. The superintendent may prescribe certain minimum requirements of the audit and shall require the filing of a copy of the report covering the audit with the superintendent. The audit shall be filed with the superintendent not more than one hundred twenty days after the end of the association's fiscal year, unless the superintendent extends the time period for good cause shown. The audit is not a substitute for or in lieu of the examination by the superintendent required by section 6-122.
A.R.S. §6-478. Reports to superintendent and members
A. Every association operating under this chapter shall file with the superintendent within sixty days following the close of each fiscal year of such association, a statement showing its financial condition at the close of the fiscal year and its operations for the year then ended. Each such statement shall be on forms prescribed by the superintendent and in conformity with generally accepted accounting principles, and shall be verified under oath by the secretary and certified by a committee of three or more members who are not officers of the association, or by a licensed certified public accountant appointed by the board of directors, or by two officers of the association.
B. Every association shall file also such other reports as the superintendent may require from time to time.
C. Within sixty days after the date of such statement, the association either shall mail to each member the annual statement of condition, or a condensed form thereof approved by the superintendent, or shall publish the same at least once.