Rule 6.6.6812 - THE OPINION OF THE CERTIFIED PUBLIC ACCOUNTANT(1) Financial statements of the company furnished pursuant to these rules must be examined by a certified public accountant in accordance with generally accepted auditing standards.(2) The opinion of the certified public accountant must cover all years presented.(3) The opinion must be addressed to the company on the stationery of the accountant showing the address of issuance, must bear the original manual signatures and must be dated.NEW, 2002 MAR p. 171, Eff. 2/1/02.33-28-206, MCA; IMP, 33-28-107, MCA;