BLUE SKY LAW Definition

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BLUE SKY LAW is a law providing for state regulation and supervision of the issuance of investment securities.

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INTRODUCTORY PARAGRAPH, in an auditor's report, is the first paragraph of the auditor's standard report which identifies the financial statements audited and states the financial statements are the responsibility of management and that the auditor's responsibility is to express an opinion on the financial statements based on the audit.

AUTHORIZED STOCK see AUTHORIZED CAPITAL STOCK.

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