(1) All corporations subject to the provisions of this chapter shall file annually with the commissioner, on or before June 1, a financial statement audited by a certified public accountant pursuant to rules promulgated by the commissioner.
(2) (a) The commissioner may establish rules governing the content and preparation of the report required by subsection (1).
(b) The report must include:
(i) the corporation's financial statements for the most recent calendar year;
(ii) an opinion by the certified public accountant concerning the accuracy and fairness of the corporation's representation of its financial statements; and
(iii) other information that the commissioner specifies by rule.