Section 12.01.08.022 - FINANCIAL STATEMENTS01. Application of Regulation S-X. As to definitions, qualifications of accountants, content of accountant's certificates, requirements for consolidated or combined statements, and actual form and content of financial statements, the Administrator shall apply Regulation S-X of the SEC (17 CFR Part 210 ) in its most currently amended form as of the date of the filing of the application to all financial statements filed with the Department in connection with the registration of securities. (3-23-22)02.Financial Statements Incorporated by Reference. Where financial statements in a prospectus are incorporated by reference from another document, the Administrator may require that such other document be filed with the Department and be delivered to investors with the prospectus. (3-23-22)03.Application of Antifraud Provisions. Any financial statement distributed in connection with the offer or sale of securities under the Act is subject to the provisions of Section 30-14-501, Idaho Code. Any financial statement filed with the Department is subject to the provisions of Section 30-14-505, Idaho Code. (3-23-22)Idaho Admin. Code r. 12.01.08.022