Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 68. INDIANA GAMING COMMISSION |
Article 68IAC15. ACCOUNTING RECORDS AND PROCEDURES |
Rule 68IAC15-14. Financial Statement Audits |
Section 68IAC15-14-4. Special audits
Latest version.
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(a) To ensure the integrity of gaming or compliance with IC 4-33, IC 4-35, and this title, the commission may require, at any time, a special audit of a casino licensee to be conducted by an independent certified public accountant who is, or whose firm is, licensed in Indiana. The commission may establish the scope, procedures, and reporting requirements of a special audit.
(b) The casino licensee is responsible for the costs of a special audit. (Indiana Gaming Commission; 68 IAC 15-14-4; filed Dec 2, 2001, 12:35 p.m.: 25 IR 1074; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Aug 16, 2010, 3:37 p.m.: 20100915-IR-068100064FRA)
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