Section 10-19.1-85 does not apply to a publicly traded corporation.
N.D. Cent. Code § 10-35-21
Financial statements
Known as the North Dakota Publicly Traded Corporations Act
The act spans §§ 10–10 (33 sections).
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.