§ 2808-b. Certification of financial statements and financial
information. 1. All financial statements or financial information
required by law or regulation to be submitted by a nursing home or
facility providing health-related service shall be certified in their
entirety by an independent certified public accountant or independent
public accountant. The commissioner shall by regulation establish the
form of certification which shall ensure that the certified public
accountant or public accountant:

(a) has disclosed any and all material facts known to him, disclosure
of which is necessary to make the financial statements or financial
information not misleading; and

(b) during the period of his professional engagement, at the time of
expressing his opinion, or during the period covered by the financial
statements, did not have nor was committed to acquire, any direct
financial interest or material indirect financial interest in the
ownership or operation of the nursing home or facility; and

(c) during the period of his professional engagement, at the time of
expressing his opinion or during the period covered by the financial
statements, was not connected in any way with the ownership, financing
or operation of the nursing home or facility as a director, officer or
employee, or in any capacity other than as an independent certified
public accountant or independent public accountant; and

(d) subsequent to such certification discloses any material fact
discovered by him which existed at the time of such certification and
was not disclosed in the financial statements or financial information,
the disclosure of which is necessary to make the financial statements or
financial information not misleading and discloses any material
misstatement in said financial statements or financial information.

2. Any person submitting a financial statement or financial
information which he knows to be false or certifying a financial
statement or financial information which he knows to be false shall be
guilty of a class E felony.