Indiana Code
Chapter 3.5. Annual Audited Financial Reports
27-1-3.5-3.6. "Section 404 Report"

Sec. 3.6. As used in this chapter, "Section 404 report" means a domestic insurer's or group of insurers' management's report on internal control over financial reporting (as defined by the federal Securities and Exchange Commission) and the related attestation report of an independent auditor.
As added by P.L.146-2015, SEC.10.

Structure Indiana Code

Indiana Code

Title 27. Insurance

Article 1. Department of Insurance

Chapter 3.5. Annual Audited Financial Reports

27-1-3.5-0.5. "Audit Committee"

27-1-3.5-1. "Commissioner"

27-1-3.5-2. "Domestic Insurer"

27-1-3.5-2.6. "Group of Insurers"

27-1-3.5-3. "Independent Auditor"

27-1-3.5-3.1. "Insurance Holding Company System"

27-1-3.5-3.2. "Internal Audit Function"

27-1-3.5-3.3. "Internal Control Over Financial Reporting"

27-1-3.5-3.4. "Section 404"

27-1-3.5-3.5. Repealed

27-1-3.5-3.6. "Section 404 Report"

27-1-3.5-3.7. "Sox Compliant Entity"

27-1-3.5-4. "Work Papers"

27-1-3.5-5. Application of Chapter; Exemptions

27-1-3.5-6. Annual Audit; Filing; Time; Extension

27-1-3.5-6.5. Filing Annual Audited Financial Reports by Domestic Insurer

27-1-3.5-7. Contents of Report

27-1-3.5-8. Independent Auditor

27-1-3.5-9. Qualifications of Independent Auditor

27-1-3.5-10. Consolidated Returns

27-1-3.5-11. Report From Independent Auditor of Financial Condition Irregularities; Subsequent Facts

27-1-3.5-12. Report of Unremediated Material Weaknesses in Internal Control Over Financial Reporting

27-1-3.5-12.1. Audit Committee; Members; Duties; Waiver

27-1-3.5-12.3. Internal Audit Function

27-1-3.5-12.5. Management's Report of Internal Control Over Financial Reporting

27-1-3.5-13. Independent Audit Work Papers and Communications; Review by Department Examiners

27-1-3.5-14. Exemption Application; Hearing

27-1-3.5-15. Repealed

27-1-3.5-16. Penalty for Noncompliance

27-1-3.5-17. Effect of Chapter on Examinations Under Ic 27-1-3.1

27-1-3.5-18. British or Canadian Insurers