In this chapter, the following terms have the meanings indicated. Terms Defined. “Balance sheet” means a statement of financial position which presents assets, liabilities, and stockholders' equity or fund balance, and distinguishes current assets and current liabilities from other assets and liabilities. “Bona fide religious, nonprofit cemetery” means a cemetery which is owned and operated solely by a religious organization and is established as a nonprofit business entity. “Burial goods” means goods that are used in connection with either human or pet burial. “Cemetery” means the interment of either human or pet remains. “Comparative balance sheet” means a statement of financial position which presents assets, liabilities, and stockholders' equity or fund balance, and compares a previous year's results with the most recent year's results. “Contract” means an agreement between a consumer and a cemetery or burial goods business for any service or any burial good purchased from a cemetery or burial goods business. “Development stage enterprise financial sheet” means a financial statement which is prepared in conformity with generally accepted accounting principles and which includes the following: A balance sheet; An income statement; A statement of changes in financial position; and A detailed statement of stockholders' equity. “Director” means the Director of the Office of Cemetery Oversight. “Office” means the Office of Cemetery Oversight. “Registered cemeterian” means an individual who: Is registered to operate a cemetery as a sole proprietor or on behalf of a sole proprietor or permit holder; and May employ sales counselors to provide burial space, goods, or services. “Registered sales counselor” means an individual employed by a cemetery or burial goods business who provides burial space, goods, or services. “Registered seller” means an individual who: Is registered to provide burial goods as a sole proprietor or on behalf of a sole proprietor or permit holder to operate a burial goods business; and May employ sales counselors. “Responsible party” means a sole proprietor or the individual designated by a partnership, limited liability company, or corporation to be responsible for the operations of a cemetery or burial goods business. “Substantial doubt” means that a certified public accountant, after reviewing a business's balance sheet, related note disclosures, and supplementary information, determines that a company's ability to continue as a going concern is in doubt or that a company is unable to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions.