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§ 31–301. Definitions - For the purposes of this chapter, the term: (1) “Accountant”...
§ 31–302. General requirements for filing audited financial reports and audit committee appointments; extensions - (a) All insurers shall have an annual audit prepared by...
§ 31–303. Contents of annual audited financial report - The annual audited financial report shall report the financial position...
§ 31–304. Designation of independent certified public accountant - (a) Each insurer required by this chapter to file an...
§ 31–305. Qualifications of independent certified public accountant - (a) The Mayor shall not recognize a person or firm...
§ 31–306. Consolidated or combined audits - An insurer may make written application to the Mayor for...
§ 31–307. Scope of audit and report of independent certified public accountant - Financial statements furnished pursuant to § 31-303 shall be examined...
§ 31–308. Notification of adverse financial condition - (a)(1) The insurer required to furnish the annual audited financial...
§ 31–309. Communication of internal control related matters noted in audit - (a) In addition to the annual audited financial report, an...
§ 31–310. Accountant’s letter of qualifications - The accountant shall furnish the insurer in connection with, and...
§ 31–311. Definition, availability, and maintenance of independent certified public accountant workpapers - (a) For purposes of this section, the term “workpapers” are...
§ 31–311.01. Requirements for audit committees - (a) The audit committee shall be directly responsible for the...
§ 31–311.01a. Internal audit function requirements - (a) An insurer shall be exempt from the requirements of...
§ 31–311.02. Conduct of insurer in connection with the preparation of required reports and documents - (a) A director or officer of an insurer shall not,...
§ 31–311.03. Management’s report of internal control over financial reporting - (a) An insurer required to file an audited financial report...
§ 31–312. Exemptions and effective dates - (a) Upon written application of any insurer, the Mayor may...
§ 31–313. Canadian and British companies - (a) In the case of Canadian and British insurers, the...
§ 31–314. Applicability - (a) Every insurer, as defined in § 31-301, shall be...