Texas Statutes
Chapter 401 - Audits and Examinations
Subchapter A. Independent Audit of Financial Statements

Section 401.001. Definitions - Sec. 401.001. DEFINITIONS. In this subchapter: (1) "Accountant" means an...

Section 401.002. Purpose of Subchapter - Sec. 401.002. PURPOSE OF SUBCHAPTER. The purpose of this subchapter...

Section 401.003. Effect of Subchapter on Authority to Examine - Sec. 401.003. EFFECT OF SUBCHAPTER ON AUTHORITY TO EXAMINE. This...

Section 401.004. Filing and Extensions for Filing of Audited Financial Report - Sec. 401.004. FILING AND EXTENSIONS FOR FILING OF AUDITED FINANCIAL...

Section 401.005. Alternative Filing for Canadian or British Insurers or Health Maintenance Organizations - Sec. 401.005. ALTERNATIVE FILING FOR CANADIAN OR BRITISH INSURERS OR...

Section 401.006. Exemption for Certain Small Insurers and Health Maintenance Organizations - Sec. 401.006. EXEMPTION FOR CERTAIN SMALL INSURERS AND HEALTH MAINTENANCE...

Section 401.007. Exemption for Certain Foreign or Alien Insurers or Health Maintenance Organizations - Sec. 401.007. EXEMPTION FOR CERTAIN FOREIGN OR ALIEN INSURERS OR...

Section 401.008. Hardship Exemption - Sec. 401.008. HARDSHIP EXEMPTION. (a) An insurer or health maintenance...

Section 401.009. Contents of Audited Financial Report - Sec. 401.009. CONTENTS OF AUDITED FINANCIAL REPORT. (a) An audited...

Section 401.010. Requirements for Financial Statements in Audited Financial Report - Sec. 401.010. REQUIREMENTS FOR FINANCIAL STATEMENTS IN AUDITED FINANCIAL REPORT....

Section 401.011. Qualifications of Accountant; Acceptance of Audited Financial Report - Sec. 401.011. QUALIFICATIONS OF ACCOUNTANT; ACCEPTANCE OF AUDITED FINANCIAL REPORT....

Section 401.012. Hearing on Accountant Qualifications; Replacement of Accountant - Sec. 401.012. HEARING ON ACCOUNTANT QUALIFICATIONS; REPLACEMENT OF ACCOUNTANT. The...

Section 401.013. Accountant's Letter of Qualifications - Sec. 401.013. ACCOUNTANT'S LETTER OF QUALIFICATIONS. (a) The audited financial...

Section 401.014. Registration of Accountant - Sec. 401.014. REGISTRATION OF ACCOUNTANT. (a) Not later than December...

Section 401.015. Resignation or Dismissal of Accountant; Statement Concerning Disagreements - Sec. 401.015. RESIGNATION OR DISMISSAL OF ACCOUNTANT; STATEMENT CONCERNING DISAGREEMENTS....

Section 401.016. Audited Combined or Consolidated Financial Statements - Sec. 401.016. AUDITED COMBINED OR CONSOLIDATED FINANCIAL STATEMENTS. (a) An...

Section 401.017. Notice of Adverse Financial Condition or Misstatement of Financial Condition - Sec. 401.017. NOTICE OF ADVERSE FINANCIAL CONDITION OR MISSTATEMENT OF...

Section 401.018. Information Discovered After Date of Audited Financial Report - Sec. 401.018. INFORMATION DISCOVERED AFTER DATE OF AUDITED FINANCIAL REPORT....

Section 401.019. Report on Significant Deficiencies in Internal Control - Sec. 401.019. REPORT ON SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL. (a)...

Section 401.020. Accountant Work Papers - Sec. 401.020. ACCOUNTANT WORK PAPERS. (a) In this section, "work...

Section 401.021. Penalty for Failure to Comply - Sec. 401.021. PENALTY FOR FAILURE TO COMPLY. (a) If an...