In accordance with the rules established by the commission, after the end of each calendar quarter, the licensee shall transmit to the commission an audit of compliance and of the financial transactions and condition of the licensee's total operations for the calendar quarter. Any audits shall be conducted by certified public accountants registered or licensed in the state of Missouri under chapter 326 and approved by the commission. The compensation for each certified public accountant shall be paid directly by the licensee to the certified public accountant.
§ 313.825, RSMo