Extensions of the June 1 filing date may be granted by the commissioner for thirty-day periods upon showing by the insurer and its independent certified public accountant the reasons for requesting such extension and determination by the commissioner of good cause for an extension. The request for extension must be submitted in writing not less than ten (10) days prior to the due date in sufficient detail to permit the commissioner to make an informed decision with respect to the requested extension.
If an extension is granted, a similar extension of thirty (30) days is granted to the filing of Management's Report of Internal Control over Financial Reporting.
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