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Which of the following is NOT a requirement for a new manager after the owner's death?

  1. Placement of the new licensee in writing.

  2. Submission of an affidavit to the Board.

  3. Approval of a certified financial audit.

  4. Submission of a trade name certificate if applicable.

The correct answer is: Approval of a certified financial audit.

The requirement that is not necessary for a new manager after the owner’s death is the approval of a certified financial audit. In the context of managing a funeral service after the passing of an owner, the focus is primarily on ensuring that the new management is compliant with licensing and operational standards. This includes submitting a written placement of the new licensee, which formalizes the transition, providing an affidavit to the Board that confirms the new management's qualifications and adherence to legal requirements, and submitting a trade name certificate if applicable, which ensures that the business operates under the proper legal name. A certified financial audit, while important for other aspects of business management and reporting, does not specifically pertain to the immediate requirements for a new funeral home manager following the owner's death. The other requirements directly relate to the management and operational continuity of the business, ensuring that it functions within the framework established by regulatory bodies.