(a) Every cemetery corporation shall file an annual financial report with the division within 90 days following the close of the cemetery's fiscal year. The annual report shall be filed or submitted in the form and manner prescribed by the division, whether by mail, electronically, or otherwise.

(b) The annual report shall be signed by at least two officers or directors of the cemetery corporation, shall include a completed division financial report, DOS-415, and shall include any Federal Form 990 filed by the cemetery for the preceding calendar or fiscal year. The Form 990 shall be filed or submitted in the manner prescribed by the division, whether by mail, electronically or otherwise.

(c) In addition, every medium, large and non-traditional cemetery corporation and any cemetery directed to do so pursuant to section 200.4(d) of this Part shall also file a CPA financial report.