Del. Code tit. 3, § 10129

Every licensee shall file with the Commission, not later than 4 months after the close of its fiscal year, a statement, duly certified by an independent public accountant, of its receipts from all sources whatsoever during such fiscal year and all expenses and disbursements itemized in the manner and form directed by the Commission. The statement shall also show the net revenue from all sources derived by the licensee during the fiscal year covered by such statement.