Reporting; record keeping; audits

157.62 Reporting; record keeping; audits. (1) CEMETERY ASSOCIATIONS. (a) Except as provided in par. (b) and s. 157.625, every cemetery association shall file an annual report with the cemetery board. The report shall be made on a calendaryear basis unless the cemetery board, by rule, provides for other reporting periods. The report is due on the 60th day after the last day of the reporting period. The annual report shall include all of the following: 1. The name of the cemetery association and the address of its principal office. 2. The name, residence address and business address of each officer, director and trustee of the cemetery association. 3. The name, residence address and business address of each shareholder who beneficially owns, holds or has the power to vote 5 percent or more of any class of securities issued by the cemetery association. 4. The dates and places of all meetings and elections. 5. A statement of whether the cemetery association engaged in the operation of a cemetery during the previous calendar year. (b) Paragraph (a) does not apply to any person required to file a report under s. 180.1622 or 181.0214. (c) The cemetery board may prescribe and furnish forms for reports required under this subsection. If the cemetery board prescribes forms under this paragraph, the cemetery board shall mail the forms to cemetery associations required to file under par. (a) no later than 60 days before the reports are due. (2) CEMETERY AUTHORITIES. (a) Except as provided in ss.