B.__By rule, define terms, whether or not used in this chapter, but those definitions may not be inconsistent with this chapter; and

C.__By rule, classify securities, persons and transactions and adopt different requirements for different classes.

2.__Findings and cooperation.__Under this chapter, a rule or form may not be adopted or amended, or an order issued or amended, unless the administrator finds that the rule, form, order or amendment is necessary or appropriate in the public interest or for the protection of investors and is consistent with the purposes intended by this chapter. In adopting, amending and repealing rules and forms, section 16608 applies in order to achieve uniformity among the states and coordination with federal laws in the form and content of registration statements, applications, reports and other records, including the adoption of uniform rules, forms and procedures.

3.__Financial statements.__The administrator may require that a financial statement filed under this chapter be prepared in accordance with generally accepted accounting principles in the United States and comply with other requirements specified by rule adopted or order issued under this chapter. A rule adopted or order issued under this chapter may establish:

A.__The form and content of financial statements required under this chapter;

B.__Whether unconsolidated financial statements must be filed; and

C.__Whether required financial statements must be audited by an independent certified public accountant.

4.__Interpretative opinions.__The administrator may provide interpretative opinions or issue determinations that the administrator will not institute a proceeding or an action under this chapter against a specified person for engaging in a specified act, practice or course of business if the determination is consistent with this chapter. A rule adopted or order issued under this chapter may establish a reasonable charge for interpretative opinions or determinations whether the administrator will institute an action or a proceeding under this chapter.