C.R.S. § 38-13-1003

(1) The administrator shall adopt rules governing procedures and standards for an examination under section 38-13-1002 , including rules for use of an estimation, extrapolation, and statistical sampling in conducting an examination. (2) An examination under section 38-13-1002 must be performed under rules adopted under subsection (1) of this section and with generally accepted examination practices and standards applicable to an unclaimed-property examination. (3) If a person subject to examination under section 38-13-1002 has filed the reports required by sections 38-13-401 and 38-13-1001 and has retained the records required by section 38-13-404 , the following rules apply: (a) The examination must include a review of the person’s records; (b) The examination must not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and (c) The person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under section 38-13-1007 .