J. MILLARD TAWES, Governor 29

and content of financial statements required under this act, (2) the
circumstances under which consolidated financial statements shall be
filed, and (3) whether any required financial statements shall be cer-
tified by independent or certified public accountants. All financial
statements shall be prepared in accordance with generally accepted
accounting practices.

(d) All rules and forms of the Commissioner shall be published.

(e) No provision of this act imposing any liability applies to any
act done or omitted in good faith in conformity with any rule, form,
or order of the Commissioner, notwithstanding that the rule, form,
or order may later be amended or rescinded or be determined by
judicial or other authority to be invalid for any reason.

(f) Every hearing in an administrative proceeding shall be public
unless the Commissioner in his discretion grants a request joined in
by all the respondents that the hearing be conducted privately.

§ 37. Administrative Files and Opinions.

(a) A document is filed when it is received by the Commissioner.

(b) The Commissioner shall keep a register of all applications for
registration and registration statements which are or have ever been
effective under this act and all denial, suspension, or revocation orders
which have been entered under this act. The register shall be open
for public inspection.

(c) The information contained in or filed with any registration
statement, application, or report may be made available to the public
under such rules as the Commissioner prescribes.

(d) Upon request and at such reasonable charges as he prescribes,
the Commissioner shall furnish to any person photostatic or other
copies (certified under his seal of office if requested) of any entry in
the register or any document which is a matter of public record. In
any proceeding or prosecution under this act, any copy so certified
is prima facie evidence of the contents of the entry or document cer-
tified.

(e) The Commissioner in his discretion may honor requests from
interested persons for interpretative opinions.

§ 38. Scope of the Act and Service of Process.

(a) Sections 13, 15 (a), 19, 29, and 34 apply to persons who sell
or offer to sell when (1) an offer to sell is made in this state, or (2)
an offer to buy is made and accepted in this state.

(b) Sections 13, 15 (a), and 29 apply to persons who buy or offer
to buy when (1) an offer to buy is made in this state, or (2) an offer
to sell is made and accepted in this state.

(c) For the purpose of this section, an offer to sell or to buy is
made in this state, whether or not either party is then present in this
state, when the offer (1) originates from this state or (2) is directed
by the offerer to this state and received at the place to which it is
directed (or at any post office in this state in the case of a mailed
offer).