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The attached financial statement is to be prepared for the certificate holder as of the entity's most recent fiscal year-end and is due annually on April 01. 440.92(6)(a)(a) Every preneed seller licensed under sub.(1) shall file an annual report with the board. (A) Each preneed provider shall file a completed annual report on or before October 31 each year. : Form that can be filled out online, then submitted to the Division for processing. Finance. It should be noted that funeral establishments with pre-need funeral trust funds must file annual reports on these trust funds with the Bureau. CONSUMER. Under the Georgia Cemetery and Funeral Services Act of 2000, the Securities Division has the authority of make all decisions and perform all acts. It should be noted that funeral establishments with pre-need funeral trust funds must file annual reports on these trust funds with the Bureau. CONSUMER. Rights of health service doctors. 11.26 The audit report of the independent certified public accountant that performs the 11.