(a) Each housing company shall file with the division, in a format prescribed by the division, an annual certified statement covering its fiscal year. Certified annual reports for all housing companies shall contain a review of, or statement on, internal controls. If directed by the division, quarterly unaudited financial statements shall be submitted for the other three quarters. Each such quarterly report shall be submitted over the signature of an authorized officer of the housing company, or the signature of the managing general partner if a partnership. Each annual financial statement shall be accompanied by a certificate of the housing company's independent certified public accountant and filed within 60 days after the close of its fiscal year.

(b) Each housing company shall file with the division such other reports as the division may require from time to time.