Financial Review for Certain Schools. The School agrees to contract with a certified public accountant licensed in North Carolina to perform a Financial Review, consistent with generally accepted accounting principles or any other comprehensive basis of accounting recognized by the American Institution of Certified Public Accountants, in the manner prescribed by the Authority, for any year that the school enrolls seventy (70) or more students who receive scholarship funds from either of the K12 Programs for at least one semester during the School Year and to provide the Authority with a copy of the report produced as a result of such review within four (4) months of the end of the School’s fiscal year. The Financial Review, prepared using the accrual, modified accrual, or cash basis method of accounting, must include the amount received from the K12 Programs listed separately by program.