# A.R.S. § 5-1204: 5-1204 Financial responsibility

> Arizona · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1204

## Section

- **Citation:** A.R.S. § 5-1204
- **Heading:** 5-1204 Financial responsibility
- **Jurisdiction:** Arizona
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Arizona Code / Title 5 / Chapter 10 / Article 1 / Section 1204

## Text

5-1204. Financial responsibility

On or before July 1 of each year, a licensed fantasy sports contest operator shall contract with a certified public accountant to perform an independent audit in accordance with generally accepted accounting principles of the financial condition of the licensed fantasy sports contest operator's total operation for the previous fiscal year and to ensure compliance with this chapter and for any other purpose as prescribed by rule. Not later than one hundred eighty days after the end of the fantasy sports contest operator's fiscal year, a licensed fantasy sports contest operator shall submit the audit results under this section to the department. The results of an audit submitted to the department under this section are confidential and privileged and are not subject to disclosure as provided in title 39, chapter 1, article 2.

## Nearby sections

- [A.R.S. § 5-1201 5-1201 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1201.md)
- [A.R.S. § 5-1202 5-1202 Fantasy sports contests; exceptions; rules; licensure](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1202.md)
- [A.R.S. § 5-1203 5-1203 Prohibited employees; procedures and controls](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1203.md)
- [A.R.S. § 5-1204 5-1204 Financial responsibility](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1204.md)
- [A.R.S. § 5-1205 5-1205 Prohibitions; exception](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1205.md)
- [A.R.S. § 5-1206 5-1206 Problem gambling; self-exclusion list; program; liabilities](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1206.md)
- [A.R.S. § 5-1207 5-1207 Department of gaming; authority](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1207.md)
- [A.R.S. § 5-1208 5-1208 Requirements](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1208.md)
- [A.R.S. § 5-1209 5-1209 Revocation, suspension or denial of license; grounds; definitions](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1209.md)
- [A.R.S. § 5-1210 5-1210 Violations; classification; penalties](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1210.md)
- [A.R.S. § 5-1211 5-1211 Fees; penalty](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1211.md)
- [A.R.S. § 5-1212 5-1212 Fantasy sports contest fund](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1212.md)
- [A.R.S. § 5-1213 5-1213 Conditional enactment; notice](https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1213.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AZ_T5_C10_A1_S1204. Check the current official text before relying on it. Not legal advice.