TITLE XXIV GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
CHAPTER 284 HORSE AND DOG RACING
Pari-Mutuel Pools, and Distribution of Tax Thereon
Section 284:32-a
284:32-a Annual Financial Statements Required. –
Every person, association, or corporation conducting a race or race meet, except those conducted by agricultural fairs, shall annually submit to the lottery commission on or before June 1 an annual financial report of the entity licensed to conduct the race or race meet. The report shall include, at a minimum, a balance sheet, an income statement, a statement of changes in retained earnings, a statement of changes in financial position and the applicable notes to those financial statements for the prior year's operations of the person, association, or corporation, audited by a public accountant or certified public accountant licensed to practice in the state of New Hampshire in accordance with RSA 309-A. Said audit and the auditor's report shall conform to generally accepted auditing standards as prescribed by the American Institute of Certified Public Accountants.