(a) The program records held by the administrator and the program trustee shall be audited by an independent certified public accounting firm selected and retained by the Comptroller of recognized standing in the industry. The frequency of the audits shall be at the discretion of the Comptroller; provided however, the Comptroller shall have an audit performed at least once in every five consecutive calendar year period beginning with the five year period commencing in calendar year 2000. Financial statements shall include the status of investments, a valuation of each investment and a valuation of investment holdings in the aggregate. The audit shall be performed in accordance with generally accepted auditing standards and financial statements shall be prepared in accordance with generally accepted accounting principles. Marketable securities shall be valued at market value.