(A) "Net worth," as used in section 1321.37 of the Revised Code and this chapter of the Administrative Code shall mean the difference between total assets and total indebtedness, as determined by generally accepted accounting principles. The division may by written notice require an audited financial statement by an independent certified public accountant, the cost of which shall be paid by the licensee or applicant.

(B) "Senior officer," as used in sections 1321.37 and 1321.43 of the Revised Code shall mean a person who holds an executive or management position within a company or business that allows such person to control and direct the affairs of the licensee or applicant either on his or her own authority or in conjunction with others requiring his or her consent.

(C) "Theft," as used in section 1321.37 of the Revised Code and this chapter of the Administrative Code, means those offenses set forth as a theft offense in division (K) of section 2913.01 of the Revised Code except for those offenses, other than theft, specifically enumerated in division (B)(4) of section 1321.37 of the Revised Code.