24 C.F.R. § 320.10 Financial reporting.
Title 24 - Housing and Urban Development
Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial statements with a fiscal year end date on or after [one year after the effective date of this rule] shall include a classified balance sheet and a statement of operations and cash flows, prepared in accordance with the standards for financial audits of the U.S. General Accounting Office's Government Auditing Standards, issued by the Comptroller General of the United States. The balance sheet shall show the division of total assets into current, noncurrent and fixed assets and the division of total liabilities into current and long-term liabilities.
Title 24: Housing and Urban Development
PART 320—GUARANTY OF MORTGAGE-BACKED SECURITIES
Subpart A—Pass-Through Type Securities
§ 320.10 Financial reporting.
