Indiana Code
Chapter 3.5. Annual Audited Financial Reports
27-1-3.5-4. "Work Papers"

Sec. 4. (a) As used in this chapter, "work papers" means the records kept by the independent auditor of the procedures followed, the tests performed, the information obtained, and the conclusions reached by the independent auditor's audit of the financial statements of a domestic insurer.
(b) The term includes any audit planning documentation, work programs, analyses, memoranda, letters of confirmation and representation, abstracts of company documents, and schedules or commentaries that:
(1) are prepared or obtained by the independent auditor in the course of any audit of the financial statements of a domestic insurer; and
(2) support the independent auditor's opinion on the domestic insurer's financial statements.
As added by P.L.244-1989, SEC.2. Amended by P.L.251-1995, SEC.4.

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 Repealed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 Repealed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