Yes. Indiana Code 28-1-29-5 requires audited financial statements with all new license applications as of July 1,2 013. Indiana Code 28-1-29-3(f) also specifically requires a license renewal application to be accompanied by the licensee’s most recent audited financial statements covering the licensee’s immediately preceding fiscal year, as prepared by an independent certified public accountant. If the licensee’s financial statements for the immediately preceding fiscal year are not available at the time of renewal, the licensee has 120 days after the end of the immediately preceding fiscal year to file the financial statements.