If you are engaged in the business of selling monetary instruments you must submit to the director, at your own expense, a closing annual report containing audited financial statements as of the effective date of the surrender or revocation. The director must receive the closing annual report on or before one hundred five days after the effective date of the surrender or revocation. The closing annual report must cover the twelve months ending with the surrender or revocation date or for such other time period as the director may specify. If the report, certificate, or opinion of the independent accountant is in any way qualified, the director may require you to take such action as appropriate to permit an independent accountant to remove any qualification from the report, certificate, or opinion. The report shall include relevant information specified by the director.