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§ 83-5-101. Audited financial report - All insurers shall have an annual audit by an independent...
§ 83-5-102. Definitions - [Effective from and after January 1, 2020, this section will...
§ 83-5-103. Content of annual audited financial report - The annual audited financial report shall report the financial position...
§ 83-5-104. Exemptions - Every insurer shall be subject to Sections 83-5-101 through 83-5-113....
§ 83-5-105. Extensions - Extensions of the June 1 filing date may be granted...
§ 83-5-106. Designation of independent certified public accountants - Each insurer required to file an annual audited financial report...
§ 83-5-107. Qualifications of independent certified public accountant - The insurer shall file, with its annual statement filing, the...
§ 83-5-108. Consolidated or combined audits - An insurer may make written application to the commissioner for...
§ 83-5-109. Scope of examination and report of independent certified public accountant - Financial statements furnished pursuant to Section 83-5-103 shall be audited...
§ 83-5-110. Notification of adverse financial condition - The insurer required to furnish the annual audited financial report...
§ 83-5-111. Report on significant deficiencies in internal controls - In addition to the annual audited financial report, each insurer...
§ 83-5-112. Accountant's letter of qualifications - The accountant shall furnish the insurer in connection with, and...
§ 83-5-113. Definition, availability and maintenance of certified public accountant work papers - Work papers are the records kept by the independent certified...
§ 83-5-114. Severability - If any section or portion of a section of Sections...
§ 83-5-119. Requirements for audit committees - [Effective from and after January 1, 2020, this section will...
§ 83-5-120. Internal audit function requirements - Note: An insurer or group of insurers exempt from the...
§ 83-5-123. Management's report of internal control over financial reporting - may file its or its parent's Section 404 Report and...