Section 9094 Of Chapter 7. Fraternal Fire Insurers From California Insurance Code >> Division 2. >> Part 1. >> Chapter 7.

. The secretary of each such association shall prepare an annual statement showing the financial condition of the association, including a statement of all assets and liabilities, as of the thirty-first day of December then next preceding. Such statement shall be verified under oath by the president and secretary of the association. A copy of the verified statement shall be transmitted to the commissioner on or before the first day of March of each year.