Arkansas Code
Subchapter 3 - General Regulatory Authority of Commissions
§ 23-2-308. Reports by utilities may be required

(a) The commission may require any public utility to file:
(1) Annual reports in such form and of such content and at such time as the commission may require; and
(2) Special reports concerning any matter about which the commission is authorized to inquire or to keep itself informed.

(b) All reports shall be under oath.