Sec. 371.208.  VERIFICATION OF NET ASSETS.  If the commissioner questions the amount of a pawnbroker's net assets, the commissioner may require certification by an independent certified public accountant that:
(1)  the accountant has reviewed the pawnbroker's books, other records, and transactions during the reporting year;
(2)  the books and other records are maintained using generally accepted accounting principles;  and
(3)  the pawnbroker meets the net assets requirement of Section 371.072.
Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.