Indiana Code
Chapter 3.5. Annual Audited Financial Reports
27-1-3.5-3.7. "Sox Compliant Entity"

Sec. 3.7. As used in this chapter, "SOX compliant entity" means an entity that is required to be compliant, or is voluntarily compliant, with all of the following provisions of the federal Sarbanes-Oxley Act of 2002 (Public Law 107-204):
(1) The preapproval requirements of Section 201.
(2) The audit committee independence requirements of Section 301.
(3) The internal control over financial reporting requirements of Section 404.
As added by P.L.146-2015, SEC.11.

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 Repealed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 Repealed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