All insurers shall have an annual audit by an independent certified public accountant and shall file an audited financial report as a supplement to the annual statement on or before June 1 for the year ended December 31 immediately preceding. The Commissioner of Insurance may require an insurer to file an audited financial report earlier than June 1 with ninety (90) days' advance notice to the insurer.
Structure Mississippi Code
Chapter 5 - General Provisions Relative to Insurance and Insurance Companies
Article 2 - Audit of Financial Statements of Insurers
§ 83-5-101. Audited financial report
§ 83-5-103. Content of annual audited financial report
§ 83-5-106. Designation of independent certified public accountants
§ 83-5-107. Qualifications of independent certified public accountant
§ 83-5-108. Consolidated or combined audits
§ 83-5-109. Scope of examination and report of independent certified public accountant
§ 83-5-110. Notification of adverse financial condition
§ 83-5-111. Report on significant deficiencies in internal controls
§ 83-5-112. Accountant's letter of qualifications
§ 83-5-113. Definition, availability and maintenance of certified public accountant work papers
§ 83-5-119. Requirements for audit committees
§ 83-5-120. Internal audit function requirements
§ 83-5-123. Management's report of internal control over financial reporting