Maintaining records and supplying information by first

purchaser; audit by ISA; qualifications of auditor Sec. 31. (a) A first purchaser shall keep detailed records of all assessments collected and remitted under this chapter for at least three (3) years. (b) Upon request, a first purchaser shall supply the ISA with any information from records kept under subsection (a). (c) The ISA may periodically audit a first purchaser's checkoff assessment and remittance records kept under subsection (a). An audit must be conducted by: (1) a qualified public accountant of the ISA's choosing; or (2) an auditor who is familiar with the: (A) storage; (B) conditioning; (C) shipping; and (D) handling; of agricultural commodities. The costs of the audit shall be paid by the ISA. As added by P.L.8-2026, SEC.1.