Sec. 371.053.  VERIFICATION OF APPLICANT'S NET ASSETS.  If the commissioner cannot verify that an applicant meets the net assets requirement of Section 371.072, the commissioner may require a finding, including a current balance sheet, by an independent certified public accountant that:
(1)  the accountant has reviewed the applicant's books and records;  and
(2)  the applicant meets the net assets requirement.
Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.