Each applicant shall demonstrate the financial stability of the cemetery or burial goods business with which the applicant is affiliated by providing the Director with a financial statement with the application for registration. If the applicant is an existing business, the financial statement shall: Be on the form that the Director requires; Contain a statement by a certified public accountant employed by the applicant, detailing the assets and liabilities of the cemetery or burial goods business for the last fiscal year; and Contain an opinion by the certified public accountant as to the financial stability of the cemetery or burial goods business. If the applicant is a new business, the financial statement shall: Be on a form that the Director requires; and Satisfy criteria that the Director adopts to determine the financial stability of applicants that are new businesses or existing businesses.