20:04:33:49Change of hub business year.

If the hub licensee wishes to change its business year after being licensed the licensee must notify the executive secretary in writing and submit to the executive secretary audited financial statements covering the stub period from the end of the last business year to the beginning of the new business year not later than 120 days after the end of the stub period. With the prior approval of the executive secretary, the stub period financial statements may be incorporated into the financial statements of the new business year.

Source: 32 SDR 32, effective August 30, 2005.