If the commissioner questions the amount of a property tax lender's net assets, the commissioner may require certification by an independent certified public accountant that:
(1) the accountant has reviewed the property tax lender'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 property tax lender meets the net assets requirement of Section 351.153.
Official text of the Texas Finance Code as published by the Texas Legislative Council.