D.C. Mun. Regs. tit. 30, r. 30-2123
Upon application for an Operator or Management Services Provider License, and annually thereafter, each Operator or Management Services Provider shall submit to the Office, within one hundred eighty (180) days of the Operator or Management Services Provider's fiscal year end, its most recent audit of the financial transactions and condition of the Licensee's total Sports Wagering Operations, prepared by a Certified Public Accountant in accordance with generally accepted accounting principles and applicable District and federal law.
Operators and Management Services Providers shall establish and maintain books, records, and documents (including electronic storage media) in accordance with generally accepted accounting principles and practices which sufficiently and properly reflect all revenues and expenditures of funds associated with sports wagering.
Operators and Management Services Providers shall retain all records, financial records, supporting documents, statistical records, and any other documents (including electronic storage media) pertinent to their Sports Wagering Operations for a minimum period of five (5) years.
Books and records subject to this chapter shall be subject to inspection, review, or audit by the Office or other authorized District of Columbia governmental officials.
Any non-public record provided to the Office or other District of Columbia authorized official for the purpose of demonstrating compliance with this chapter shall not be accessed by, used, or otherwise disclosed to any contractors with whom the Office engages to provide District operated sports wagering systems or services.
D.C. Mun. Regs. tit. 30, r. 30-2123